Firm news

While many companies are in the process of approving their annual accounts for the past financial year, it may be useful to recall the rules laid down by the legislator in order to bolster the development of employee stock ownership, especially since the Association Nationale des Sociétés par Actions (French association of joint stock companies, […]

The Research Tax Credit (“RTC”) is a tax incentive aimed at encouraging companies in their Research and Development efforts.

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 […]

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.

The French Accounting Standards Authority (Autorité des normes comptables) has published a note specifying that the amount of the Competitiveness and Employment Tax Credit

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