Latest publications
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Echange international de renseignements fiscaux : mieux vaut agir tard que jamais
Bien que les contribuables mis en cause résident souvent à l'étranger, le droit suisse leur confère la possibilité de participer aux procédures en Suisse.
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The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer
The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.
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France: Fines on declaration obligations of trusts and foundations
Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.
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Taxation of the super-rich: French ideas for consideration
Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
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Access to the UK financial market by Swiss service providers under the Berne Financial Services Agreement: what does the future hold?
Managing cross-border risks is a major challenge and a cost for financial service providers; it is also a major concern for FINMA.