Author: La Tour International

I. CORPORATE TAXATION • Renting of real estate by a foreign State: French Corporate Income Tax ("CIT") liability of foreign States renting out real estate in France - Decisions of the 9th and 10th chambers of the French Administrative Supreme Court ("CE") on January 22nd, 2020,...

Consequences of the Regulation dated February 12th, 2020 on trustees’ reporting obligations Regulation 2020-115 of February 12th, 2020 strengthening the national system for combating money laundering and terrorist financing -1- (hereinafter “the Regulation”) amended the reporting obligations of trustees. The amendments regarding trusts made by the Regulation...