Taxation in France
he rise in taxation is growing exponentially in all countries with the internationalization of companies.
The tax measure is an essential component of the decision-making process of the company and requires, in fact,
the implementation of a dynamic fiscal strategy, both national and international, which integrates direct and indirect taxation of groups, companies and individuals.
THE
Our skills
General taxation of private and public companies
Taxation of transactional transactions
Financial taxation
Real estate taxation
Patrimonial taxation
Transfert price
VAT
Local taxes
Alternative compensation (Participations, bonuses, stock options, profit sharing, etc.).
Individual taxation
he Pierre Botto office studies all cases (individual, manager, employee or retiree) and answers complex tax questions which can have a significant impact on personal or family assets.
THE
Whether it is a question of remuneration, capital gains, transmission, wealth tax (ISF) ... it is fundamental to make appropriate tax choices.
Our skills
Registration right
Transfer taxes for payment: Land registration taxes, sales of old buildings, sales of business assets, Sales of new buildings which already bear real estate VAT; registrations for the retention of mortgages such as mortgages; Purchases made for resale by a merchant of goods, etc.
Free transfer tax: inheritance, donations, transfers of sole proprietorships or company securities, manual donations.
Registration rights concerning legal persons: operations carried out by companies, foundations, associations and EIGs, transfer of social rights, mergers, acquisitions, divisions, partial contributions of assets.
Fortune tax: Study and analysis of files falling within the scope and base of the tax, valuation, exemption from professional property, tax credit, etc.;
Real estate and movable capital gains;
Land income (RF);
Income from movable capital (RCM): dividends, stock options…;
Tax regime for expatriates;
Remuneration of directors and employees;
The tax shield.
International Taxation
he complexity of the tax system is globalizing exponentially with the internationalization of companies. The tax dimension becomes an integral part of the decision-making process of the company and requires the establishment of a true international tax strategy which includes direct and indirect taxation. These trends influence not only companies but also
individuals.
THE
Our skills
International aspects of taxation
Territoriality
Transfer pricing (audit, litigation, APA, amicable procedures, etc.)
Tax assessment of non-real estate assets (unlisted securities, goodwill, intangible assets, etc.)
Taxation of profits made in countries with privileged tax regimes
Investments to or from abroad
International real estate taxation: equity investment in real estate funds, structuring of real estate acquisitions abroad or by foreign companies in France
International financial taxation, structured finance
Taxation of investment funds and other international investment companies
Home and head office transfers abroad, optimization
Questions of principle relating to double taxation treaties
Stock options and international alternative remuneration
Taxation of foreign states
International litigation
Customs issues and regulation & exchange control