Constitutional Council Paul Mispelon March 20, 2026 Constitutional Council Paul Mispelon March 20, 2026

QPC on the tax on share buybacks: the date of the decision has been announced

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CAA and TA Paul Mispelon March 18, 2026 CAA and TA Paul Mispelon March 18, 2026

When the accountant’s admission allows for the waiver of penalties for willful misconduct

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Conseil d'Etat Court of Cassation Paul Mispelon March 17, 2026 Conseil d'Etat Court of Cassation Paul Mispelon March 17, 2026

Decisions of the Council of State dated March 12, 2026

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CAA and TA Paul Mispelon March 13, 2026 CAA and TA Paul Mispelon March 13, 2026

Can a company that does not pay taxes in Hong Kong benefit from the tax treaty?

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CAA and TA Paul Mispelon March 12, 2026 CAA and TA Paul Mispelon March 12, 2026

Real Estate Investment Companies (SCI) Taxed at the Individual Level and Registered Address: Be Aware of Corporate Income Tax

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CAA and TA Paul Mispelon March 11, 2026 CAA and TA Paul Mispelon March 11, 2026

Tax on Precious Metals, Jewelry, and Works of Art: No Automatic Assessment

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CAA and TA Paul Mispelon March 10, 2026 CAA and TA Paul Mispelon March 10, 2026

Coverage of subsidiaries' expenses by the holding company: penalty overturned byadministration

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Publications Paul Mispelon March 9, 2026 Publications Paul Mispelon March 9, 2026

Publication: “Holding Company Tax: Should We File Pre-Constitutionality Questions?”

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CAA and TA Paul Mispelon March 6, 2026 CAA and TA Paul Mispelon March 6, 2026

Research Tax Credit and Goat Cheese

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CAA and TA Paul Mispelon March 5, 2026 CAA and TA Paul Mispelon March 5, 2026

When a taxpayer is fined for abusive litigation for raising a procedural objection (which was ultimately dismissed)

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CAA and TA Paul Mispelon March 4, 2026 CAA and TA Paul Mispelon March 4, 2026

No finding of willful noncompliance without proof of the taxpayer's involvement

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CAA and TA Paul Mispelon March 3, 2026 CAA and TA Paul Mispelon March 3, 2026

Failure to bill a Brazilian subsidiary and improper management practice

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Conseil d'Etat Court of Cassation Paul Mispelon March 2, 2026 Conseil d'Etat Court of Cassation Paul Mispelon March 2, 2026

The Council of State overturns the requirement to disclose the financial implications in the reassessment proposal integrated subsidiary

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CAA and TA Paul Mispelon February 27, 2026 CAA and TA Paul Mispelon February 27, 2026

No name on the form: tax exemption

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CAA and TA Paul Mispelon February 26, 2026 CAA and TA Paul Mispelon February 26, 2026

What criteria should be used to determine whether a payment qualifies as a royalty under a tax treaty?

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Conseil d'Etat Court of Cassation Paul Mispelon February 25, 2026 Conseil d'Etat Court of Cassation Paul Mispelon February 25, 2026

Decisions of the Council of State dated February 24, 2026

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CAA and TA Paul Mispelon February 24, 2026 CAA and TA Paul Mispelon February 24, 2026

Cross-appeal: a trap foradministration

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Paul Mispelon February 23, 2026 Paul Mispelon February 23, 2026

What impact will the confidentiality of consultations with in-house counsel have on tax departments?

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Conseil d'Etat Court of Cassation Paul Mispelon February 20, 2026 Conseil d'Etat Court of Cassation Paul Mispelon February 20, 2026

Decisions of the Council of State dated February 18, 2026

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Constitutional Council Paul Mispelon February 19, 2026 Constitutional Council Paul Mispelon February 19, 2026

Constitutional Council’s ruling on the budget bill: “…”

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