Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025

What factors should be considered in determining whether a management decision constitutes an act of mismanagement during the renegotiation of a better fortune clause?

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CAA and TA Paul Mispelon December 11, 2025 CAA and TA Paul Mispelon December 11, 2025

Retirement of an expatriate employee: Be aware of the classification of lump-sum retirement benefits

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CAA and TA Paul Mispelon December 10, 2025 CAA and TA Paul Mispelon December 10, 2025

Conditions for deducting a provision for a collection of works of art: an example

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CAA and TA Paul Mispelon December 9, 2025 CAA and TA Paul Mispelon December 9, 2025

Section 155A does not apply when the services are performed by an employee

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CAA and TA Paul Mispelon December 8, 2025 CAA and TA Paul Mispelon December 8, 2025

Management Package: Case Study

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Conseil d'Etat Court of Cassation Paul Mispelon December 5, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 5, 2025

The off-balance-sheet reversal of expenses not recharged to subsidiaries may sometimes result in withholding tax

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CAA and TA Paul Mispelon December 4, 2025 CAA and TA Paul Mispelon December 4, 2025

A Finnish civil service pension fund is not a sovereign state, and the dividends it receives are subject to withholding tax

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CAA and TA Paul Mispelon December 3, 2025 CAA and TA Paul Mispelon December 3, 2025

Taxation of an Irrevocable Discretionary Trust: A Case Study

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CAA and TA Paul Mispelon December 2, 2025 CAA and TA Paul Mispelon December 2, 2025

Transfer pricing: a double setback foradministration

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CAA and TA Paul Mispelon December 1, 2025 CAA and TA Paul Mispelon December 1, 2025

Whenadministration documents marked "not to be shown to the inspector"

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Publications Paul Mispelon November 28, 2025 Publications Paul Mispelon November 28, 2025

Property taxes and the CFE for business premises: The Constitutional Council paves the way for refunds

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Conseil d'Etat Court of Cassation Paul Mispelon November 27, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 27, 2025

Non-deductibility of the current account deficit within an SCI as a liability of the estate

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CAA and TA Paul Mispelon November 26, 2025 CAA and TA Paul Mispelon November 26, 2025

Taxation of Severance Pay: A Case Study

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Publications Paul Mispelon November 25, 2025 Publications Paul Mispelon November 25, 2025

Will the reassessment of the rental value of 7 million homes be carried out through an irregular procedure?

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Conseil d'Etat Court of Cassation Paul Mispelon November 24, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 24, 2025

Decisions of the Council of State dated November 21, 2025

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CAA and TA Paul Mispelon November 21, 2025 CAA and TA Paul Mispelon November 21, 2025

A ruling that grants an unlawful exemption is not a decision that creates law

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CAA and TA Paul Mispelon November 19, 2025 CAA and TA Paul Mispelon November 19, 2025

Whenadministration a tax assessment against a delinquent taxpayer

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CAA and TA Paul Mispelon November 19, 2025 CAA and TA Paul Mispelon November 19, 2025

The absence of business dealings with subsidiaries does not allow one to presume that the waiver of a debt is of a financial nature

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Conseil d'Etat Court of Cassation Paul Mispelon November 17, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 17, 2025

Decisions of the Council of State dated November 14, 2025

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CAA and TA Paul Mispelon November 14, 2025 CAA and TA Paul Mispelon November 14, 2025

Tax Residency in Dubai: A Case Study

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