International taxation

  • Assistance with the tax aspects related to the location of a subsidiary or entity abroad and with the structuring of exchanges with foreign entities (equity capital operations, financial flows, operational flows)
  • Analysis of permanent establishment exposures
  • Anticipation of tax leakages / withholding taxes on cross-border flows (Articles 115-5, 119-2, 119-3, 119-4, 182 B and 182 B-2 of the French Tax Code), including the analysis of tax treaties
  • Management of the cash repatriation strategy
  • Analysis of foreign companies taxation risk (analyses of functions, risks, assets and substance)
  • Analysis of the taxation risk in France on capital gains accrued by non-resident companies and foreign investment funds (Articles 244-2 A, B and C of the French Tax Code)
  • Interpretation of international tax treaties and anti-abuse clauses (accessibility of the status of resident and treaty beneficiary, impact of the multilateral instrument)

Relations with Tax Authorities

  • Assistance in relation with tax audits (phases of control, pre-litigation and litigation)
  • Assistance for the filing of tax claims
  • Assistance in preparing and filing certification applications (tax neutral merger regime, deficit transfers, partial asset contributions, etc.) or revisions (e.g. absence of permanent establishment, eligibility of research operations for the CIR tax credit, eligibility for the status of innovative startup)
  • Assistance in the event of police tax searches

Tax diagnostics

  • Identification and analysis of opportunities to improve the effective tax rate and the Group’s regular taxation via an in-depth analysis of the operational and financial flows as well as the tax situation of the Group’s main subsidiaries located across several jurisdictions
  • Analysis of the Group’s intellectual property:
  • DEMPE (development, enhancement, maintenance, protection and exploitation of intangibles) analysis
  • development strategy of intangibles and structuring of the R&D activity
  • research tax credit opportunity and calculation review
  • opportunity to benefit from the status of innovative startup
  • opportunity to benefit from France’s patent system (new Article 238 of the French Tax Code) or an equivalent foreign system
  • review of withholding tax exposures in relation with services and fees (Articles 182 B and 39-12-3 of the Tax Code)

Anti-abuse provisions

  • Analysis of risks associated with anti-abuse provisions (articles L64 and L64A of the LPF, articles 209 B, 238 A, 210-0 A, 119-3, Sections 3, 57 of the French Tax Code, etc.) and conventions (abuse of tax treaties, Principal Purpose Test, Limitation On Benefits, effective beneficiary clause, etc.)
  • Preparation of filings (Articles 209 B, 210-0 A of the Tax Code) and, if applicable, application for rulings

Financial tax

  • Tax analysis of the financial instruments implemented by companies
  • Review / Preparation of symmetric position (hedging instruments) declarations

One-time or regular tax assistance

  • Review of the current tax situation
  • Detection of tax risks and assistance in implementing corrective actions (regularization, preparation of the documentation)
  • Introduction of annual subscriptions for commonly asked questions