Strategic Lawyering 1 November 2012 | Thomas Caveng
Additional 3% tax on dividend distributions
The second amended Finance Bill for 2012 has introduced an additional 3% contribution on all sums distributed by companies subject to corporate income tax (“CIT”).
Read more
1 November 2012 | Thomas Caveng
When a shareholder dispute results in the judicial dissolution of the company
Despite its prominence, the issue of how to manage a potential dispute among shareholders or blocks of shareholders during the company’s life is rarely anticipated.
1 September 2012 | Thomas Caveng
Foreign Investment Law
This contribution addresses the recent changes in Mexican foreign investment law concerning in particular the applicable requirements for foreign individuals
1 September 2012 | Thomas Caveng
The Jean-Marie Deveaux case and its consequences on the French indemnification system
The French print and radio press recently looked back at the so-called Jean-Marie Deveaux case, known as one of the biggest miscarriages of justice in French history.
1 September 2012 | Thomas Caveng
Only the monetary value of the shares subscribed or acquired during the marriage by a spouse married under the regime of community of property is included in the community estate
Recalling the traditional distinction between rights associated with the capacity as shareholder (e.g. voting rights) on the one hand and monetary rights attached to shares (e.g. dividends) on the other hand, the Cour de cassation (French Supreme Court) recently ruled that only the monetary value of the shares of a société à responsabilité limitée (French […]
1 September 2012 | Thomas Caveng
The major tax measures expected for 2013
During the Council of Ministers held on September 12, 2012, the French Economy and Finance Minister presented the main tax and budgetary guidelines for 2013.