Month

October 2019
Obligations-corporate-accounts
En France, certaines sociétés sont soumises à une obligation annuelle de dépôt de leurs comptes sociaux. Cette obligation concerne les sociétés par actions, exemple : SA ; SAS ; SCA ; SASU… en application de l’article L 232—23 du code de commerce. Cette obligation concerne aussi les sociétés à responsabilité limitée, comprenant aussi les EURL, les SARLU, en application...
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Obligations-corporate-accounts
In France, certain companies have an obligation to file their corporate accounts each year. This obligation applies to stock companies, for example of the type: SA; SAS; SCA; SASU, etc., pursuant to Article L 232-23 of the Commercial Code. The obligation also applies to limited liability companies, including EURLs, and SARLUs, pursuant to Article L...
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french-land-register-and-property-ownership-check
How to file a search with the French Land Register and how do I make a property ownership check ? The first step is to determine the plot number through the internet site: www.cadastre.gouv.fr It works with an address, but you won’t have any possibility to search with a surname. If you only look for...
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Registration of company securities
It is common that over a company’s lifetime changes to partners will occur and company shares are then sold. But what about the tax regime for the registration of these company securities and where are they registered. These different regimes are outlined in three parts below:  Share transfers Partner share transfers Transfer of partner shares...
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enregistrement-titres-societes
Lors de la vie d’une société il est courant que des changements d’associés surviennent, des cessions de parts sociales ou d’actions sont dès lors opérés. Mais quid du régime fiscal de l’enregistrement de ces titres de sociétés et du lieu d’enregistrement de ceux-ci. Nous allons vous exposer ces différents régimes en trois parties : Les cessions...
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Automatic exchange of information
To date, 129 jurisdictions are participating in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. http://www.oecd.org/ctp/exchange-of-tax-information/Status_of_convention.pdf This convention, which is part of the work of the OECD and the Council of Europe, aims at establishing cooperation in tax matters between different States and more specifically between the different jurisdictions, in order to fight...
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echange-automatique-information
A ce jour, 129 juridictions participent à la Convention multilatérale concernant l’assistance administrative mutuelle en matière fiscale. http://www.oecd.org/ctp/exchange-of-tax-information/Status_of_convention.pdf Cette convention qui relève des travaux de l’OCDE et du Conseil de l’Europe a pour but de mettre en place une coopération en matière fiscale entre différents états et plus précisément entre les différentes juridictions, afin de...
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