International Taxation

As an international tax attorney, our firm specializes in international tax law and provides comprehensive expertise to assist businesses and individuals in understanding the tax implications of their cross-border transactions. International taxation is a complex field that requires mastery of both domestic tax law and international tax law, including international tax treaties and European Union law.

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The internationalization of transactions, whether for businesses or individuals, involves a deep understanding of the taxation conditions for operations conducted by a resident of one country within the territory of another country or by a resident of another country in France.

The expertise of an international tax attorney is essential because analyzing the domestic laws of different countries is often necessary before the potential application of international tax treaties. Similarly, the analysis of European legislation and its transposition into the domestic laws of countries is crucial.

Our international tax attorney firm located in Paris offers comprehensive assistance to address the complex tax issues that businesses and individuals face in international taxation matters.

Tax Treaties

It's important to remember that international conventions are bilateral treaties designed to regulate the tax relationships between the two signatory states. Their primary objective is to eliminate the risk of double taxation that nationals of each state may face in their dealings with the other.

Traditionally, these conventions deal with income and wealth taxes. They also cover inheritance and gift taxes, other registration duties, and stamp duties. Another major objective of tax treaties is to combat international tax evasion and fraud.

International tax treaties have specific features. For example, according to Article 55 of the Constitution, they have a higher authority than domestic laws. This means that in case of a conflict between a treaty and domestic law, the treaty prevails.

Your international tax attorney plays an essential role in deciphering and applying these often complex provisions.

Tax treaties also define their scope through the concepts of residence and permanent establishment. Determining residence and permanent establishment is crucial to avoid double taxation and allocate taxing rights correctly.

To effectively address these delicate and technical issues, the assistance of an international tax attorney is often required. Our international tax attorney firm, based in Paris, specializes in international tax matters, offering dedicated expertise to both businesses and individuals.

European Union Law

International Businesses

To understand the consequences of these directives on the establishment of holdings in France or abroad and the flow of dividends, consulting an international tax attorney is necessary.

In general, European Union law provides advantages for international businesses regarding the formation of holdings in Europe. To promote the establishment of European groups, the Council of the European Communities adopted two important directives on July 23, 1990:

One concerning the common tax regime applicable to mergers, divisions, contributions of assets, or share exchanges involving companies from EU Member States.
The other relating to the common tax regime applicable to parent companies and subsidiaries of EU Member States.
These two directives have had significant implications for the creation of holdings in France or abroad and the flow of dividends between the holding company and its subsidiaries or EU member shareholders. An analysis by your international tax attorney is necessary to grasp the implications.

The directive of July 23, 1990, regarding the common tax regime applicable to mergers, divisions, contributions of assets, and share exchanges involving companies from different EU Member States establishes a general principle of tax neutrality.

The Directive 2011/96/EU of the Council of November 30, 2011, concerning the common tax regime applicable to parent companies and subsidiaries of different EU Member States pursues two objectives: eliminating economic double taxation of dividends and eliminating withholding tax on dividends paid by subsidiaries to their European parent companies.

Our international tax attorney firm will help you effectively comply with this European legislation, which has been complemented by other directives to limit abuses.

In this regard, Directive 2014/86/EU of the Council of July 8, 2014, stipulates that Member States must tax the portion of payments that are deductible in the source Member State (especially in the presence of hybrid arrangements). Directive 2015/121/EU of January 27, 2015, introduces a general anti-abuse clause to ensure that benefits resulting from the directive are not granted in cases of non-authentic "schemes."

Finally, to reduce tax friction that may hinder the internal market's formation and to improve the functioning of European groups, a directive was adopted on June 3, 2003 (Directive 2003/49/EC) to eliminate withholding tax on interest and royalty payments within groups, under certain conditions. However, exemptions only apply to payments between associated companies.

Your international tax attorney can help you understand and comply with this complex legislation to maximize benefits for your international business.

Individuals
European Union law guarantees three important freedoms for individuals:

Freedom of establishment.
Free movement of workers.
Free movement of capital.
However, in terms of income tax, the national provisions of each Member State have not been harmonized, and the impact of European law has been to combat discriminatory provisions that impose a heavier tax burden on non-residents in comparable situations to ensure equal treatment.

Our international tax attorney firm analyzes your personal situation in light of European principles to identify discriminatory provisions.

If you are facing complex issues related to international taxation, do not hesitate to contact us for assistance as an international tax attorney.

Our Role as International Tax Attorneys
When it comes to addressing international tax matters, an international tax attorney is a crucial asset for any business. Tax laws vary significantly from one country to another, and businesses can quickly encounter complex issues when operating in multiple jurisdictions. An international tax attorney can provide valuable guidance and help navigate complex tax rules to optimize the company's tax situation while complying with applicable laws.

The role of your international tax attorney is multifaceted. Firstly, we help businesses understand the tax laws applicable in different countries and find ways to minimize their tax burden. International tax attorneys can provide advice on how to structure business operations, reduce taxes, avoid double taxation, and comply with tax laws in different countries.

Furthermore, an international tax attorney assists businesses in navigating the complex tax rules governing cross-border transactions. International tax attorneys can help businesses understand tax reporting requirements, transfer pricing rules, rules for controlled transactions with related parties, and international tax regulations.

An international tax attorney can also help businesses manage tax disputes. When a business faces a tax dispute, having an experienced international tax attorney to represent the company's interests is crucial. International tax attorneys can provide guidance on how to negotiate with tax authorities, reduce fines and penalties, and defend the company's interests in tax courts.

Similarly, an international tax attorney can help businesses comply with constantly evolving international tax regulations. International tax attorneys can assist businesses in understanding new tax laws and international tax regulations, as well as in complying with these laws and regulations.

As international tax attorneys, we specialize in the rules governing cross-border transactions and activities. We help businesses and individuals understand the complexities of international taxation and minimize their tax liability. We provide counsel and representation to our clients in matters involving international tax issues, such as tax optimization, tax disputes, tax audits, real estate and business transactions, estates, and tax planning. We have in-depth knowledge of local, national, and international tax laws, as well as skills in financial analysis and planning.

In summary, your international tax attorney is a legal professional who focuses on the tax aspects of business and transactions, providing legal advice and services to help clients comply with tax laws and optimize their tax situation.