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Crypto-currencies, which are highly speculative products, are attracting more and more investors who are looking to make a profit. The market price of some crypto-currencies has just increased by over 500 % over a three-month period. The surge in profits on ... read more
Business entities are considered legal entities as of the date of their registration on the Companies Registry. Therefore, until such date, companies are considered as being “under formation” and, as such, have no legal existence. However, in ... read more
Since 1st January 2021, the United Kingdom is no longer a member of the European Union. What are the main tax consequences for companies and individuals? 1. Consequences for companies 1.1 Value Added Tax (VAT) Delivery of goods. Goods acquired from the ... read more
Although electronic signatures have been recognised under French law since 2000 by Law n° 2000-230 of 13 March 2000 (on that subject, please see our newsletter COVID-19 Business: focus on the electronic signature), until 2019, business records had to be ... read more
TreasuryXpress, a leading provider of cloud-based treasury management solutions for corporations and banks around the world, joins Bottomline Technologies, a leading provider of financial technology that makes complex business payments simple, smart and ... read more
The finance act for 2021 includes many interesting measures, notably for individuals and companies affected by the economic consequences of the health crisis. We wished to share some of these measures with you. 1. Measures applicable to businesses 1.1 The ... read more
Hitherto, within the framework of a merger, the acquiring company’s criminal liability for acts committed by the acquired company before the merger was always excluded based on the principle of liability for one’s own acts as provided for in ... read more
Four nominations for our Tax Department in “2020 Décideurs – Leaders League – France”: LBO and transactions tax law, non profit organizations tax law, and tax litigation. Warm congratulations to the team: Phillippe A. Schmidt and Johanna Segalis
As the end of the year draws near, companies may be looking at offering gifts to their clients. This is therefore a good time for a reminder that these business gifts are subject to specific tax treatment, whether in respect of tax on profits or VAT. 1. Tax ... read more
With the limitation of physical meetings imposed by the fight against the propagation of the virus that causes COVID-19, electronic signatures are turning out to be an essential tool for the remote signing of contracts as well as any other official business ... read more

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