Tax Lawyer from the Paris Bar

Direct taxation

• Establishing of the taxable profit in industrial and commercial benefits, or in corporate taxes
• Exemption regimes
• Group fiscality : mother/subsidiary regime, fiscal integration, reorganizations : incorporation, absorption, Dissolution without liquidation
• Permanent establishment headquarters relation
• Help with the setting up the transfer pricing policy : choice of the method, research of comparables, setting up of the documentation, redaction of the contracts
• Analysis of tax treaty and mutual agreement procedure
• Reconstitution of revenues
• Specific rules of non commercial profits

Indirect taxation : VAT

• Application field
• Assets and services delivering territoriality
• General rules relative to VAT liability : payable and receivable VAT calculation rules
• Proportional VAT deduction rules
• VAT specific rules on margin, second hand assets, pieces of art
• Peculiar regimes : press, travel agencies, etc.
• Help to foreign companies for VAT registration
• Invoicing rules

Income tax

Calculation of the different taxable income categories basis :

• Real estate revenue
• Income from transferable capital, interests, dividends
• Earnings from assets transfer ; peculiar regimes, retirement, transfer within a family
• Deductible expenses from taxable income
• Tax reduction
• Tax treaty mechanism to avoid double taxation

Wealth tax

• Basis calculation rules
• Evaluation of assets and liabilities
• Conservation titles pact
• Notion of professional assets

Registering right, inheritance and donation

On these subjects, the cabinet intervenes :

• During an appointment on specific fiscal issues and procedures
• For tax inspection follow-ups : help in case of tax inspection, proposed tax reassessment response, hierarchical submission (chief of brigade and departemental interlocution), defense of the case in Departementale Commission
• In administrative litigation
• In jurisdictional litigation : proceedings in front of the administrative courts, proceedings in front of the Administrative Court of Appeal or the Appellate court. If needed, for registering rights, proceedings in front of the judicial courts.