domingo, abril 06, 2008

Baker & McKenzie - Paris Tax Newsletter

This newsletter contains information on the following topics:

Editorial: When France becomes an attractive proposition

Transfer Pricing: Taking stock of Germany’s 2008 tax reform that aims to levy

Companies: Tax on wages: Exemption for the sums and benefits in kind paid by the association “Les Témoins de Jehovah” to its permanent members, Exemption from corporate income tax of a foreign entity qualified as a business corporation under French law: not-for-profit activities

Tax Audit: Tax on wages regulations in line with EU law (Conseil d’Etat, 21 December 2007, n° 295646, SASP Football Club de Metz)

Private Banking: Requalification of a life assurance policy as an indirect gift

Employee Benefits: Purchasing power act and statutory profit sharing

Author: Paris Tax Practice Group

Publication Date: March 2008

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