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Tax

France

As local and international tax regulations become more prescriptive, dealing with them in a cross-border context presents you with a significant challenge. The number and complexity of tax investigations conducted by authorities is rapidly escalating and the need for tax adjustments is rising accordingly. Our 180 tax lawyers are supported by strong technical back up teams that identify developments in tax law and policy affecting your business. This multidisciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy.

Whether you are a financial institution, multinational, fund, investor or high net worth individual, we understand your business and the tax pressures you face. Our teams work together across Europe in the key areas affecting your business including VAT, transfer pricing, e-commerce, investment funds, tax planning and financing. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences. If you are involved in a dispute, we can undertake a high level intervention with tax authorities, ensuring the best outcome for your business.

Quotes from clients : "What the team is known for: its exceptional tax practice capable of handling every aspect of tax law, including transfer pricing, VAT issues and real estate tax, as well as the tax aspects of M&A transactions and litigation. The team is on top of all the latest developments in the area thanks to its department constantly monitoring the market. Also able to advise clients on tax issues relating to emerging markets due to lawyers specialised in this area" Chambers Europe 2017

"They are specialists. They have a very good knowledge of tax mechanisms and good relations with the administrations." Chambers Europe 2017

"CMS is able to combine general taxation advice with specialist service in practically every niche area. Benefiting from very large resources (over 60 partners and 135 associates), the firm serves many leading CAC 40 group" Legal 500 EMEA 2017

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    National and international corporate tax law

    Our global, multi-disciplinary approach draws upon cooperation with specialist lawyers in France and abroad, whose complementary expertise combines to offer you a comprehensive solution. 

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    National and international asset-planning tax law

    Our asset-planning practice is the market leader in terms of its size, scope and the complexity of the areas we handle.

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    Indirect taxation, VAT, customs duties

    Our VAT team assists you in matters relating to French and international law through our assistance, auditing, advisory and dispute settlement services in all business sectors

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    Local taxation

    We are able to support you in the day-to-day management of your local taxes, from the search for optimisation to negotiations with the tax authorities via selecting facilities sites and scheduling transfer operations, foreseeing the effects of a reorganisation operation, and examining exemptions and obligations to declare.

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    Audit, litigation and criminal tax law

    Our expert lawyers work in close collaboration with the firm’s other teams specialising in transfer pricing, company law or competition law, amongst others.

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    Taxation of corporate restructurings

    Our lawyers work closely with our corporate and employment law teams, in particular. They draw upon our international CMS network to offer you the benefit of specialist expertise on a global scale

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    M&A and private equity taxation

    Our know-how, nurtured by our close relationships with key players in the field, means that we can provide you with the guidance you need to make your strategic and tactical decisions with the utmost legal certainty. 

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    Property tax

    Our property tax practice covers the full range of matters, both in France and internationally

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    Taxation of the insurance and finance sector

    We have lawyers who specialise in the taxation of the financial and insurance sector, working in close collaboration with our banking law experts and drawing upon our international network to offer you the benefit of specialist expertise on a global scale

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    Taxation of the non-profit and public sector (taxation of not-for-profit organisations and charities)

    With extensive experience founded on collaboration with key stakeholders in the non-profit sector (sporting, social, cultural and educational organisations, charities, etc.), our firm will help you prevent and manage fiscal risks, while taking into consideration your specific circumstances and those of the non-profit domain in which you operate,

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    Taxation IT

    Our specialist taxation IT lawyers are in a position to provide you with advice and guidance in the area of prevention, and will also support you during computerised tax audits and any resulting litigation.

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    Tax in Africa

    We advise and assist our clients in their business dealings with Africa in all legal an tax areas

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    Transfer pricing and business and asset valuation

    Our team is comprised of both economists and tax lawyers in order to provide you with a complete range of services, from legal assistance (tax audits, court proceedings, negotiating advance pricing agreements, etc.) to complete economic studies (benchmarking, financial evaluation, etc.)

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    Our na­tion­al and in­ter­na­tion­al cor­por­ate tax law Team
    Our VAT Team
    Our In­ter­na­tion­al Tax­a­tion Team

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    Show only
    William Jean-Baptiste
    April 2018
    Tax Con­nect Flash | VAT group in­tro­duced by a bill...
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    Newsletter Tax
    11/06/2018
    BEPS: UK rat­i­fies the OECD Mul­ti­lat­er­al In­stru­ment
    The Double Tax­a­tion Re­lief (Base Erosion and Profit Shift­ing) Or­der 2018 has been ap­proved by the House of Com­mons on 23 May 2018 (the “Or­der”) (full text avail­able here). The Or­der rat­i­fies the OECD’s Mul­ti­lat­er­al Con­ven­tion to Im­ple­ment Tax Treaty Re­lated.
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    Law-Now Tax
    05/01/2017
    Tax Con­nect Flash | Up­date fol­low­ing the pub­lic­a­tion...
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    Newsletter Tax
    17/05/2018
    Ar­ti­fi­cial In­tel­li­gence and Ro­bot­ics: From a La­bour and Tax Per­spect­ive...
    Mod­ern in­form­a­tion tech­no­logy, in­tel­li­gent al­gorithms and pro­duc­tion ro­bots are strongly in­flu­en­cing the work­ing world in the 21st cen­tury. Every­day tasks are already be­ing per­formed by in­tel­li­gent al­gorithms.
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    Law-Now Digital Transformation
    Stéphane Gelin
    05/12/2016
    Busi­ness Im­plic­a­tions of BEPS
    A CMS Tax Ana­lys­is
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    Guide Tax
    20/09/2017
    Pub­lic Coun­try-by-Coun­try Re­port­ing; Tax­pay­er­s' Rights
    Ap­pro­pri­ate Use of Coun­try-by-Coun­try Re­ports The OECD has now pub­lished Guid­ance (avail­able here) on the ap­pro­pri­ate use of Coun­try-by-Coun­try Re­ports (‘Cb­CRs’) by na­tion­al tax au­thor­it­ies. This is in re­sponse to some val­id MNE con­cerns that tax au­thor­it­ies.
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    Law-Now Africa
    2016/11/28
    Lux­em­bourg | Coun­try-by-Coun­try Re­port­ing
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    Newsletter Tax
    16/03/2017
    Im­pend­ing UK In­her­it­ance Tax Changes
    In the 2015 Sum­mer Budget, pro­pos­als were an­nounced to change the UK tax re­gime for non-dom­i­ciles. These pro­pos­als were the sub­ject of a con­sulta­tion pa­per which was pub­lished on 19 Au­gust 2016. The new re­gime will take ef­fect as planned from 6 April 2017.
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    Law-Now Tax
    29/02/2016
    Trans­fer Pri­cing | A stra­tegic ap­proach for glob­al...
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    Publication Tax
    10/02/2017
    In­dia Budget 2017 - 2018
    On 1 Feb­ru­ary, Fin­ance Min­is­ter Ar­un Jait­ley presen­ted In­dia’s an­nu­al Uni­on Budget for 2017-2018 (the “Budget”) for the fisc­al year be­gin­ning 1 April 2017. The cent­ral aim in this year’s Budget ap­pears to fo­cus on the most vul­ner­able with in­creased spend­ing.
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    Law-Now Dispute Resolution
    19/07/2012
    Tax Con­nect | In­creas­ing budget re­quire­ments of European...
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    Publication Tax
    01/12/2016
    BEPS Up­date: Mul­ti­lat­er­al In­stru­ment Pub­lished
    The OECD has now pub­lished the mul­ti­lat­er­al in­stru­ment (“MLI”) that will im­ple­ment cer­tain of the treaty-re­lated pro­pos­als from its pro­ject on tack­ling base erosion and profit shift­ing (“BEPS”).
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    Law-Now Banking & Finance
    23/11/2016
    Au­tumn State­ment: Re­forms to the tax­a­tion of non-dom­i­ciled in­di­vidu­als
    The UK’s Chan­cel­lor of Ex­chequer de­livered his an­nu­al Au­tumn State­ment today. As pre­vi­ously an­nounced at the 2015 Sum­mer Budget and fol­low­ing the HM Treas­ury con­sulta­tion pub­lished on 19 Au­gust 2016, the gov­ern­ment has con­firmed that from April 2017: .
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    Law-Now Tax
    28/10/2016
    European Com­mis­sion pub­lishes Cor­por­ate Tax Re­form Pack­age, re­launch­ing...
    As part of a Cor­por­ate Tax Re­form Pack­age, the EC has pub­lished four pro­pos­als for Coun­cil Dir­ect­ives. 1. Pro­pos­als to re­launch the Com­mon Con­sol­id­ated Cor­por­ate Tax Base First, the European Com­mis­sion (“EC”) has an­nounced that it is re­launch­ing its pro­pos­al.
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    Law-Now Banking & Finance
    18/10/2016
    Im­pend­ing UK In­her­it­ance Tax Changes
    In the 2015 Sum­mer Budget, pro­pos­als were an­nounced to change the UK tax re­gime for non-dom­i­ciles. These pro­pos­als were the sub­ject of a con­sulta­tion pa­per Re­forms to the Tax­a­tion of Non-dom­i­ciles: fur­ther con­sulta­tion which was pub­lished on 19 Au­gust 2016.
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    Law-Now Tax
    31/08/2016
    EU Anti Tax Avoid­ance Dir­ect­ive: Im­pact on In­vest­ment Funds
    EU Mem­ber States re­cently reached an agree­ment on the EU Anti Tax Avoid­ance Dir­ect­ive 2016/0011 (the “Dir­ect­ive”). The Dir­ect­ive is aimed at tax plan­ning prac­tices cur­rently widely used by mul­tina­tion­al com­pan­ies and builds on the OECD's Base Erosion and Profit.
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    Law-Now Tax