Strategic Lawyering 1 April 2013 | Thomas Caveng
The French judge increases the amount of research tax credit available to companies
The Research Tax Credit (“RTC”) is a tax incentive aimed at encouraging companies in their Research and Development efforts.
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1 April 2013 | Jean-Luc Soulier
The road to legislative hell is paved with good… ideological… intentions
The publication in the Official Journal of the Law dated April 16, 2013 on the independence of expertise in health and environmental matters and on the protection of lanceurs d’alerte[1] (the “Law”) went almost unnoticed in the maelstrom of irrational violence that dominated the world headlines in the past few weeks. Yet, it provides the […]
1 March 2013 | Thomas Caveng
Change in the calculation of mandatory employees profit-sharing
By nullifying the so-far applied administrative doctrine, the Conseil d’Etat (France’s Highest Administrative Court) has just modified the calculation of mandatory profit-sharing.
1 March 2013 | Thomas Caveng
The new competitiveness and employment tax credit is tax neutral
The French Accounting Standards Authority (Autorité des normes comptables) has published a note specifying that the amount of the Competitiveness and Employment Tax Credit
1 March 2013 | Thomas Caveng
Extension of proceedings based on commingling of assets and liabilities
As a court-made doctrine enshrined in French law in 1985 and again in 2005, the commingling of assets and liabilities, i.e. a powerful weapon
1 February 2013 | Thomas Caveng
French investments in the Czech Republic
This contribution provides valuable information on the structure of bilateral trade between France and the Czech Republic