Publications

Dedicated LinkedIn page on case law relating to the French impatriate tax regime (Article 155 B of the French Tax Code) – The Foreign Workdays

Dedicated LinkedIn page on case law relating to the French impatriate tax regime (Article 155 B of the French Tax Code) – The Reference Salary

In addition to the tax measures aimed at enhancing France’s economic attractiveness, the law has introduced a temporary exemption from mandatory basic and supplementary pension insurance schemes for inbound employees.

The calculation of income tax and/or additional social taxes and/or high earner income tax may contain errors originating from taxpayers and/or tax authorities: an overview of what to do in case of errors…

Article (in French) on the measures provided by the inpatriate tax regime to optimize the tax treatment of income and assets of inpatriate sports employees

Summary on the taxation rules of remuneration based on the tax residency status of the beneficiaries.

Comprehensive article on France-Africa international mobility cases, focusing on Tunisia (corporate tax, labor law, social security, individual taxation). Co-authored with Séverine LAURATET and Christine PELLISSIER (partner lawyers at FIDAL).

Article in English published on Fidal's blog following the adoption of new criteria for tax domicile concerning executives of large companies headquartered in France.

Article aimed at advocating the application of the impatriate regime for Individuals hired on permanent contracts (following the ruling of CAA Versailles suggesting otherwise). Co-authored with Gérôme GBAYA (former partner at FIDAL).

Television appearance presenting the tax regime for impatriates to attract foreign talent to France.

Discussing the subtleties in the taxation of remuneration between the source state and the residence state. Co-authored with Ann ATCHADE and Gérôme GBAYA (former partners at FIDAL).

International tax treaties prevent the double taxation of the same income by two states. However, due to the complexity of tax rules, these treaties are not always properly applied, leading to situations where taxpayers unjustly face double taxation. Article co-authored with Didier HOFF (former partner at FIDAL).

With increasing globalization and the opportunities provided by the European Union, controlling international operations for tax purposes has become a major concern of this new millennium. In international matters, the French tax administration finds it more challenging to verify the accuracy of taxpayers' declarations. Therefore, authorities have worked to adapt tax control to this specificity to enhance its efficiency. A discussion centered around the effectiveness of tax control for international operations.

First articles written as a freelance contributor during the preparation of my PhD.