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Publications |
Books
Transfer pricing
Editeur : Editions Francis Lefebvre - juin 2008
Arnaud Le Boulanger
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Pierre-Jean Douvier
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Stéphane Gelin
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Bruno Gibert
A guide to fixing and documenting transfer pricing and facing tax audit.
This
book has been written by Pierre-Jean Douvier, Stéphane
Gelin, Bruno Gibert, Arnaud Le Boulanger teamed up with the editorial staff of
Editions Francis Lefebvre.
In a context of globalization of the economy, transfer pricing has
become within a few years a major stake of international tax system ;
as well for international groups always seeking for market stakes,
costs rationalization and optimization of their performances as tax
administrations when looking for preserving their "revenues",
strengthen their legislation and increase tax audits.
The main
difficulty lies within pricing of transactions between member companies
of a group. Where different economic operators agree on the fact that
this cost must comply with the principle of full competition developed
by the OECD, its implementation gives rise to numerous matters.
Unique, the work "Transfer pricing" offers all keys:
- To drafting your transfer pricing policy: operational analysis, choice of the method, research and selection of comparables...
- To facing tax audits: documentation to be provided, ruling out methods of double taxation
- To securing your transfer pricing through a prior agreement on transfer pricing to be applied to your future transactions.
Technical and thorough, enriched in various cases, this work is intended for international groups and advisers'.
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International Asset Management Tax System
Editeur : Editions EFE 3rd edition 2008
Philippe Juilhard
Author: Philippe Juilhard, Counsel, is a New-York Bar Member, CMS Bureau Francis Lefebvre Partner.
Preface: Stephan N Frommel, Professor at the Institute of Legal Studies, London University.
Editions EFE
A work tool in which you will find out:
- A specific enlightenment on current new issues interesting practitioners
- A presentation of Tax Treaties and their implementation as well case law and doctrine
- A critical analysis of new French fight measures against offshore with practical cases.
Take advantage of a practical functional guide, essential to:
- Lawyers, notaries, asset management advisers, chartered accountants, bankers specialised in private asset management.
A precise study of asset management tax system:
- In Germany, Belgium, Spain, Italy, Switzerland, United States of America, Luxembourg, United Kingdom.
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Dossier Pratique: How reducing one's wealth tax?
Editeur : Editions Francis Lefebvre - Avril 2008
Jean-Yves Mercier
This book has been written by the editorial staff of Editions Francis Lefebvre and Jean-Yves Mercier
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"Dossier Pratique: How reducing one's wealth tax" scrutinizes:
- Tax liability criteria
- Taxable assets and exemptions
- Property evaluation
- Tax assessment
- Terms of tax return and incurred penalties.
It also analyzes means of tax evasion or amount reducing (purchase of
exempted goods as works of art, woods or forests, company securities'
subscription, shareholders' pacts, by giving to recent set of measures
providing new tax relief as from 2008 wealth tax, more than their due:
- Tax reduction for investment in SME or subscription of certain
funds' shares, given that all aspects of these measures, which just
have been approved by EU Authorities, may be subject to immediate
enforcement.
- Tax reduction on behalf of gifts to certain organizations.
It finally clarifies how at best turning the "fiscal shield" to advantage, enabling taxpayers to get refunded from the portion of taxations exceeding 50% of their earnings.
Figured examples and practical guidance are supporting the principles set forth.
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Memento «European Union 2008-2009»
Editeur : Editions Francis Lefebvre - April 2008
Jean-Luc Tixier
Céline Cloche-Dubois and Jean-Luc Tixier have contributed together to this new publication.
Business Europa is a tangible reality.
At the time of its
enlargement, this Memento enables you to have out of reach the whole
European statutory provisions - fiscal, social, economic or commercial
- you need to apply European law safely and to benefit a lot from it.
Export,
import, invest, set up business, transfer of technology and knowledge,
master European mechanisms, the Memento "European Union" presents all
European rules to know:
- Free movement of persons, goods, capital
- Consumer protection
- Company law
- Competition
- Public procurement contracts
- Intellectual property
- Tax system
- Labour law
- Accounting harmonization
Features of this edition:
- New regulation relative to labels of origin and protected geographic indications as well as guaranteed traditional specialities.
- Rich case law in the matter of labour law. New statutes relative to stress, harassment and violence at workplace.
- In accounting, the European Community has defined a new strategy
in the field of financial services and largely altered the 4th and 7th
Accounting Directives.
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Union representatives' appointment
Editeur : Editions LexisNexis Litec (1ère édition) - Collection Litec Professionnels - Février 2008
The first edition of the book "Union representatives' appointment"
published in Litec Professionnels collection - Labour law in Editions
LexisNexis Litec, has just been publishing.
Aimed
at human resource managers, trade unions, lawyers, judges or still at
students, this book tackles the overall problems, sometimes complex,
arising by trade union representatives' appointment: content and
appointment's signatory, fraud, appointed employees, representatives'
number, trade unions' representativeness, distinct corporations, a.s.o.
It
is completed by numerous court orders rendered by various tribunaux
d'instance which are illustrating either principles defined by the Cour
de Cassation or by the Labour Code or palliating the absence of precise
rules.
Union representatives' appointment entails significant consequences for:
- The trade union which is at the origin of it, which might get a
legitimacy in the enterprise and in the view of the employer and/or
demonstrate its representativeness;
- The employee who finds herself/himself given a mandate with an
undetermined term, the pertained protection, a time credit and the
opportunity to move around in the enterprise or the corporation ;
- The employer who ought to get involved in annual negotiations and
compromise with the employee's protection, but vice versa negotiate and
sign (unless amendments to the no. 2004-391 Act dated 4 May 2004)
collective agreements or settlements.
Therefore this appointment must be faultless and fit to the legal configuration of the enterprise, otherwise it will be void.
As to the author: Rodolphe Olivier
is a lawyer within Employment Law Department at CMS Bureau Francis
Lefebvre law firm. Furthermore, he lectures at the University of
Panthéon-Assas-Paris II at the Master 2 "Law and practice of labour
relationships" Department headed by Professor Bernard Teyssié as well
as at the Centre Régional de Formation Professionnelle des Avocats de
Versailles [Local Centre of Vocational training for Lawyers in
Versailles].
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Mergers' practice
Editeur : Editions Francis Lefebvre - December 2007
Jean-Yves Mercier
Mergers' practice enables you to master accounting constraints and helps you to adopt relevant strategy of tax optimization.
It analyses in a clear and illustrated way:
- Actual mergers,
- Demergers,
- Partial business transfers.
After an overall presentation of regulations, each restructuring deal
is scrutinized, particularly in relation to corporation tax,
distribution tax, business rate and indirect taxes.
The work
tackles as well consequences of the most complex deals as those carried
out within an international context as more classic mergers achieved by
small-and-medium sized companies.
All key points are included in a specific study:
- Criterion defined by accounting regulations to determining post terms of contributions to accounting values or real values,
- Consequences of retroactivity clauses,
- Impacts of restructuring on corporation tax commitments,
- Management of deficit carry-back,
- Situation of natural persons or affiliated enterprises of the
acquired or split company which carry out an exchange of securities.
Specific consequences of property confusion or restructurings
concerning member companies of a fiscal group are also analysed in a
specific study.
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Taxes in International Business
Editeur : Editions Francis Lefebvre - October 2007
Bruno Gouthière
Business internationalization and interdependence of economies is today
a reality. Questions on international tax system are accordingly
predominant. How disposing of all information to defining a strategy or
making the optimal choice to minimize individual's or enterprise's tax
burden? How knowing and mastering tax rules to be applied to
expatriates or 'in-pat'?
This work answers your needs! It helps you to:
- Understand and master the essential of international tax system,
- Appreciate all opportunities offered by the European Union,
- Optimize your choices and define a genuine tax strategy.
This work tackles international tax system by concrete issues as they appear in the reality.
Major new features of the 7th edition of this book:
- Complete overhaul of Article 209 B from CGI (French General Tax Code)
- Recent Community case law,
- Consequences of the up-dated version of model OECD Treaty and appropriate comments,
- Reform of distributions tax system,
- Reform of property capital gains.
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VAT deduction: keys of the reform
Editeur : Editions Francis Lefebvre - September 2007
Ariane Beetschen
In VAT history, the 2007-566 decree of 16 April 2007 will be doubtless a red-letter day.
Actually, this law proceeds, as from 1 January 2008, to an overhaul of VAT deduction's methods which disrupts the outstanding framework of the rights to deduction. Giving a larger place to the principle of expenses allotment to the detriment of the standard deduction (ex. prorata), this overhaul implements a fully innovative device, based on an arithmetic formula (coefficient of deduction) enabling to calculate, for every asset and service, the amount of deductible tax and adjustments.
The device set up as from 1 January 2008 implies consequently for concerns and organizations, especially for persons liable for VAT or partly rated, a drastic change in the application of VAT deduction rules and, more generally, in their approach of upstream VAT.
This book written by a tax adviser of CMS Bureau Francis Lefebvre, one of the foremost VAT practices, enables operators to focus on the current statutes and to understand the alterations as from 1 January 2008. Intended for all operators, including 'integral' VAT-payers, it scrutinizes the new rules and is illustrated with numerous practical examples
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Holding companies june 2007
Editeur : Editions Francis Lefebvre
Ariane Beetschen
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Bruno Gouthière
Family holding company or group holding company, holding company by LBO or controlling interest holding company, pure holding company or mixed holding company, the holding company undoubtedly has become a major element of our legal and fiscal landscape! However, the holding company often remains complex to approach and gives rise to numerous questions... Adopting a transverse and synthesized view of the main rules to be applied (as well from a legal as a fiscal, financial and international viewpoint), the work 'Holding companies' brings precise answers to all queries raised by directors and their advisers:
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Why creating a holding company?
Legal, financial and fiscal leverage, takeover tool or control maintenance on a company, transfer instrument, mean of merging enterprises, tax optimization...
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What legal status is to choose?
Civil company, public limited company (S.A. under French law), limited partnership with shares, simplified joint-stock company, SASU, EU company... advantages and limits of each company status.
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Why forming it?
By long-term or short-term financing? Legal terms and fiscal consequences of this choice
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How managing it?
Directors'powers, conventions between the holding company and its subsidiaries, wage earners' status, relationships with third parties, tax scheme with or without fiscal integration, VAT, wealth tax on partners...
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Where locating it?
Tax system of foreign-owned holding companies (Luxemburg, Netherlands, other possible locations), status of French holding companies with foreign interest.
Updated on major legal and fiscal reforms which have been disrupting for 2002 (date of the previous edition) the framework within which holding companies are evolving:
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Possibility of creating preferred shares
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New taxation scheme of distributions and capital gains on sales of securities
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Increase of possibilities of VAT deductions
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Dutreil's pacts, wealth tax and donation exemptions
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New section 209 B of CGI (French General Tax Code)..
this edition is illustrated by numerous examples.
For the first time, added by models: assistance and service contracts, convention of centralized cash and intra-group advance management, convention of fiscal integration, collective contractual obligations of securities' custody...
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Mémento Commercial Leases June 2007
Editeur : Editions Francis Lefebvre
Jean-Luc Tixier
The negotiation of the terms of lease and its transcription in the provisions of the contract are determining of the good course of the relationship between the lessee and the lessor, the coming into possession in the premises until the vacation at the end of the lease.
Mémento Commercial Leases puts together all you have to know about:
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drafting of a commercial lease
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encountering all disputes during the lease.
This legal and fiscal Mémento gives to the lessor and to the lessee the whole practical information and all useful advices to take the good decisions at the right time. It goes into details the features of the commercial lease: duration, terms of renewal, risks related to business alteration, terms of transfer, work's cost breakdown and determination of the rental value... and gives precise answers to queries raised by the parties on consequences, in particular financial, that the lease involved.
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Dossiers Internationaux Francis Lefebvre : Chine
Editeur : Editions Francis Lefebvre
Emmanuel Meril
This work has been written by CMS Bureau Francis Lefebvre's Lawyers in Shanghai:
Emmanuel Meril together with Nicolas W.Q. Zhu, Chinese Lawyer and Christophe Lopez.
All answers for a successful investment!
Before all projects of cooperation or setting-up in China, it's essential to gather material in order to identify legal and fiscal basis obligations. Assimilation of business culture fundamentals and legal environment is not an insignificant weapon...
Identify legal and fiscal obligations
The work tackles all useful aspects relating to:
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commercial law: negotiate correctly a contract of distribution, reply to a bid, enter into a joint-venture....
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Tax law: taxes payable by foreign corporations, problematic issue of établissement stable, conditions of exemption...
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Labour: contract of employment, social security contributions, expatriation.
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Guide sur la responsabilité pénale du dirigeant
Editeur : Observatoire de la Sécurité Assa Abloy
In their steady concern to heighten company managers' awareness of safety issues, l'Observatoire de la Sécurité Assa Abloy (Assa Abloy Safety Observatory) publishes its guide n°3. This 3rd Edition, which addresses to company heads, treats criminal liability of company director solely within the scope of the safety of his business premises. It has been drafted in collaboration with CMS Bureau Francis Lefebvre, expert in legal advices for businesses.
Company manager, especially small-and-medium-sized businesses', is often not aware of the risks taken in case of infringement of laws in matter of safety. Whereas any work to date neither collects this information nor popularizes it. Therefore, l'Observatoire de la Sécurité Assa Abloy (Assa Abloy Safety Observatory) and CMS Bureau Francis Lefebvre have undertaken the achievement of this synthetic guide.
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Publication 2006 of Memento Fiscal et Social du Véhicule d'Entreprise
Editeur : Observatoire du Véhicule d'Entreprise - novembre 2006
Publication 2006 of Memento Fiscal et Social du Véhicule d'Entreprise has been drafted in collaboration with CMS Bureau Francis Lefebvre, especially by:
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Hélène Lacroix (Lawyer) and Cathy Goarant-Moraglia (Partner) for the part relating to local tax on business activity
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Olivier Galerneau (Lawyer) for the part relating to VAT
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Stéphane Bouvier (Lawyer) and Martine Ebrard-Greletty (Partner) for the part relating to TVS, (Corporate Vehicle Tax) ceiling on depreciations, duties on car registration card and additional card as fiscal valuation of fringe benefits
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Thierry Romand (Partner) for the part relating to employment law.
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Publication of VAT Self-Payment (Autoliquidation de la TVA)
Editeur : Editions Francis Lefebvre - november 2006
Ariane Beetschen
Publication of VAT Self-Payment (Autoliquidation de la TVA) by Editions Francis Lefebvre, by Ariane Beetschen, Partner, and Marie-Odile Duparc, Lawyer, VAT specialists at the firm CMS Bureau Francis Lefebvre
This concrete and practical book aims to provide an update on the new rules relating to VAT with a view to understanding the changes introduced since 1 September 2006 in the context of the Sixth VAT Directive. These new measures relate to transactions which are liable for taxation in France carried out by taxpayers established abroad on behalf of customers identified for VAT in France. In the latter case, the customer must henceforth pay the VAT.
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Droit du travail 2006
Editeur : Editions SIREY
Après une introduction présentant le droit du travail (formation, caractères, sources) et soulignant le rôle de l'Etat, l'ouvrage se divise en deux parties. La première partie traite de l'entreprise : son organisation sociale, ses structures, les pouvoirs et les contre-pouvoirs qui s'y manifestent, y compris le statut portecteur des représentants des travailleurs ; puis, l'entrée du salarié dans l'entreprise ainsi que les changements affectant la relation de travail ; enfin l'ouvrage s'intéresse à la sortie du salarié de l'entreprise. La seconde partie est consacrée au travail : statut légal, détermination collective des conditions de travail...
S'appuyant sur les textes et la jurisprudence la plus récente, cet ouvrage tente de répondre aux questions essentielles de la réflexion doctrinale et bénéficie de l'expérience variée de ses auteurs (Alain Coeuret, of Counsel, Bernard Gauriau - Professeur à l'Université d'Angers, Michel Miné - Professeur associé à l'Université de Cergy-Pontoise)
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Contrats de partenariat public-privé
Editeur : JurisClasseur Collectivités Territoriales
Dans la mise à jour d'octobre 2006 du JurisClasseur Collectivités territoriales, vous retrouverez divers fascicules, dont celui consacré aux contrats de partenariat public-privé (Fasc. 758) rédigé par François Tenailleau
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Reform of collective proceedings (bankruptcy and liquidation proceedings)
Editeur : Editions Francis Lefebvre - March 2006
New applicable scheme on the 1st of January 2006 after the Company Safeguard Act and its application decree.
9 out of 10 ailing companies are wound up in often disastrous conditions. The reason thereof is that frequently employers are reluctant to submit the case to a court. Therefore, the legislature has passed a new reform aiming at the company survival : the Company Safeguard Act 2005 (July 26th) actually favours prevention and negotiation by urging managers to act on difficulties above and creditors to take part in.
Far be it from simplifying proceedings, this Act which is made up of 200 sections, by carrying a new numbering of the existing provisions, conveys a very complex set of rules.
The Practice File 'Reform of collective proceedings' (bankruptcy and liquidation proceedings) decrypts for you this new set of rules in clear and concise terms.
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Building lease : from theory to practice
Editeur : Publisher : LexisNexis - March 2006
Jean-Luc Tixier
Combining ownership with building function, permitting builders to benefit from the disposition of building lands at attractive economic terms : the purposes of building lease created in 1964. Splitting-up between land property and surface right imposed is still made out as obscure, therefore, often, a hesitation to enter into this type of contract of which features nevertheless confer an original place.
Should it be contemplated to conclude the building lease in housing or trade or industry segment, this publication suggests to identify constraints and possibilities of this contract.
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Competition 2005/2006 - Country Q&A FRANCE : Merger Control
Editeur : PLC Cross-Border Competition Handbook Volume 1
The ninth edition of the PLC Cross-border Handbook Volume 1 is a comprehensive guide to the law and leading lawyers in this practice area worldwide.
The Handbook includes 15 cross-border chapters, which examine general trends and important developments in international competition law, and provide practical advice for businesses on issues that are the current interest in this area (see below).
In addition, the 26 country-specific Q&A chapters provide a practical overview of the national rules on merger control, restrictive agreements and practices, monopolies and abuse of market power, and joint ventures. Each chapter also includes a flowchart summarising the main regulations and administrative steps in that jurisdiction's merger notification procedure, and details of the main regulatory authorities
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Mémento Union Européenne
Editeur : Editions Francis Lefebvre - 2006/2007
Pour vivre l'Europe juridique et en tirer profit.
L'Europe des affaires est une réalité tangible. A l'heure de son élargissement, ce Mémento vous permet d'avoir à portée de main l'ensemble des dispositions européennes -fiscales, sociales, économiques, financières ou commerciales - dont vous avez besoin pour appliquer le droit européen en toute sécurité et en tirer un maximum de profit.
Céline Cloche-Dubois et Jean-Luc Tixier ont apporté leur concours à cette édition en matière de droit des marchés en rédigeant le chapitre de cet ouvrage consacré aux règles communautaires
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Mémento Urbanisme Construction
Editeur : Editions Francis Lefebvre - 2006/2007
Tout savoir pour bien construire.
De la maîtrise du sol à la commercialisation d'un bien immobilier, vous trouvez toutes les informations utiles et indispensables pour agir en toute légalité.
Brigitte Gauclère et Jean-Luc Tixier ont apporté à cette édition le fruit de leur expérience professionnelle en matière immobilière en rédigeant les chapitres de ces ouvrages consacrés aux baux, avant-contrats immobiliers, ventes en l'état futur d'achèvement, bail à constructin.
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Mémento Gestion Immobilière
Editeur : Editions Francis Lefebvre - 2006/2007
Pour tout savoir pour acquérir, gérer.
A jour des lois urbanisme et habitat, initiative économique, rénovation urbaine.
Brigitte Gauclère et Jean-Luc Tixier ont apporté à cette édition le fruit de leur expérience professionnelle en matière immobilière en rédigeant les chapitres de ces ouvrages consacrés aux baux, avant-contrats immobiliers, ventes en l'état futur d'achèvement, bail à construction.
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Lamy procédures communautaires. Pratique et stratégie. Moyens et voies d'action. Contentieux national et communautaire
Editeur : Editions LAMY SA (Tome I) - février 2005
Ghislain Beaure d'Augères
Editions LAMY SA (Tome I) - février 2005
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L'Après-Contrat - préfacé par Christian Lavabre
Editeur : Editions Francis Lefebvre - février 2005
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Unternehmenskauf im Steuerrecht
Editeur : Harald Schaumburg (Schäffer Poeschel) - novembre 2004
Wolfhard Tillmanns
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La pratique de l'intégration fiscale
Editeur : Editions Francis Lefebvre - octobre 2004
Jean-Yves Mercier
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Les Impôts dans les Affaires Internationales
Editeur : Editions Francis Lefebvre - octobre 2004
Bruno Gouthière
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Distributions de bénéfices
Editeur : Collection Dossiers pratiques des Editions Francis Lefebvre - octobre 2004
Collection Dossiers pratiques des Editions Francis Lefebvre - octobre 2004
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Allemagne : Dossier juridique, fiscal, social
Editeur : Dossiers internationaux Editions Francis Lefebvre - octobre 2004
François Hellio
Hugues Laine, Bertrand Monfort, Co-auteurs et la collaboration de CMS Hasche Sigle
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Valeurs mobilières, augmentations de capital. Nouveau régime Ordonnances des 25 mars et 24 juin 2004
Editeur : Editions Francis Lefebvre - juillet 2004
Alain Couret
Hervé LeNabasque
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Le guide de l'administrateur de société anonyme : Réglementation. Statut et responsabilité. Gouvernement d'entreprise. Formules pratiques
Editeur : Editions LITEC (2° édition) - avril 2004
Co-author
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