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05/04/2024
Electronic invoicing: What does the reform entail?
‑‑This page presents the main aspects of the reform and is updated periodically (last updated on 04/01/2024). The legislative framework is defined by the Amending Finance law No. 2022-1157 of 16 August...
05/04/2024
Electronic invoicing and transmission of transactions data to the tax authorities
Check out our infographics to understand the basics of the reform. The legislative framework for this e-invoicing reform is defined in an Amending Finance Act (Act No. 2022-1157 of 16 August 2022, Art...
28/03/2024
Transfer pricing
The 2024 Finance Law, passed on December 29, 2023, introduced new measures to extend and strengthen French transfer pricing documentation re­quire­ments. More specifically, the measures introduced by the...
09/02/2024
Pillar 2: model rules to implement international tax reform published
The OECD published on 20 December 2021 the technical details of the implementation of "Pillar 2" to establish minimum taxation of multinational groups. The general architecture of the rules is consistent...
19/01/2024
VAT: case-by-case analysis required to determine whether accommodation...
In response to the Douai Administrative Court of Appeal’s request for a preliminary ruling, the Conseil d'Etat (France’s highest administrative court) has held the French VAT regime for non-hotel...
01/01/2024
Happy new year 2024!
We wish you all the best for the New Year. In 2024, we will continue to be guided by out values: commitment, excellence, team spirit and goodwill. Watch our wishes for a happy and prosperous New Year...
16/10/2023
VAT: case-by-case analysis required to determine whether accommodation...
In response to the Douai Administrative Court of Appeal’s request for a preliminary ruling, the Conseil d'Etat (France’s highest administrative court) has held the French VAT regime for non-hotel...
11/07/2023
International taxation
Algeria's number of tax treaties continues to rise, with the recent ratification of the tax treaty signed with Denmark (hereinafter referred to as the "Treaty"1). The Treaty follows the OECD model treaty...
07/07/2023
VAT: case-by-case analysis required to determine whether accommodation...
In response to the Douai Administrative Court of Appeal’s request for a preliminary ruling, the Conseil d'Etat (France’s highest administrative court) has held the French VAT regime for non-hotel...
16/03/2023
Chambers Europe 2023
The 2023 edition of Chambers & Partners Europe guide has been published. We would particularly like to thank our clients for putting their trust in us! Our firm’s rankings Banking & Finance: Financial...
14/03/2023
Chambers Europe 2024
The 2024 edition of Chambers & Partners Europe guide has been published. We would particularly like to thank our clients for putting their trust in us! Our firm’s rankings Banking & Finance: Financial...
23/12/2022
2023 Season's Greetings from CMS Francis Lefebvre
Watch our wishes for a happy and prosperous New Year 2023 in video below. mediumClick here to discover our Season’s Greetings card