Blog of AlterTax, law firm
Welcome to our tax blog, an invaluable resource for anyone seeking to navigate the complex and ever-changing world of taxation.
Whether you're a seasoned finance professional, an entrepreneur managing the tax realities of your business, or simply an individual looking to optimize your tax situation, our blog offers valuable insights, practical advice and in-depth analysis.
How to choose the right VAT rate for your work?
VAT (Value Added Tax) is an essential factor to take into account when carrying out work. Depending on the nature of the work and the purpose of the premises, different VAT rates apply.
Understanding Urssaf inspections: stages and challenges
Sooner or later, every company has to face an Urssaf inspection. Understanding this process can save you a lot of headaches. In this article, we'll take you through the essentials of an Urssaf inspection.
Multinationals: New Income Tax Rules in 2024
From June 22, 2024, multinationals will be subject to new corporate income tax reporting obligations. Transposing European Directive 2021/2101 on public CbCR, Ordinance n°2023-483 introduces these major changes.
Finance Law 2024: Tax Control and Transfer Pricing
The Finance Bill for 2024 introduces major changes to the tax control of multinational companies. These changes, particularly with regard to transfer pricing controls, are designed to step up the fight against tax fraud and improve transparency in intra-group transactions.
Tax audit of integrated companies: What you need to know
Tax auditing is already a complex process, but when it involves companies belonging to an integrated group, things can get even trickier.
Delivery of goods: when is it taxable in France?
VAT, or Value Added Tax, is a crucial tax for businesses in France. However, its application depends on the place where commercial operations are deemed to be carried out. For deliveries of goods, territoriality rules vary according to the situation.
Where are certain services taxed?
Tax auditing is already a complex process, but when it involves companies belonging to an integrated group, things can get even trickier.
Using a foreign service provider: avoid disputes
Does your company work with foreign service providers? Find out more about the specific tax implications of this type of collaboration, and avoid disputes with the tax authorities.
Computerized accounting: What the authorities need to tell you
Modern companies manage their accounts using sophisticated computerized systems. But what happens when the tax authorities decide to take a look under the hood?
Tax Lawyer and AlterTax: Deciphering the Control on Parts
The mysterious "contrôle sur pièces", often misunderstood by the general public, is one of the secret methods used by the tax authorities to ensure that everyone pays their taxes as they should.
Transition to electronic invoicing: how to adapt effectively?
As e-invoicing becomes the norm, it brings with it its own set of challenges and opportunities. In this spotlight, we look at the key steps to a successful transition to e-invoicing. Understand the advantages of this method, the mistakes to avoid, and the essential tools for effective implementation.
VAT self-assessment: the key to preventing tax audits
Prevention is often the best cure, and this also applies to taxation. In this article, we highlight the importance of VAT self-assessment as a proactive tool for anticipating and avoiding tax audits.
Pacte Dutreil and family businesses: a winning combination!
The Dutreil pact is a scheme that enables the transfer of a business, usually a family business, with partial exemption from transfer duties up to 75%.
The tax base for the free transfer tax will therefore be calculated on 25% of the value of the shares sold.
Focus on VAT tax audits: 3 key questions
In this article, we delve into the heart of corporate tax audits. We look at the reasons why certain companies are specifically targeted, the selection criteria used by tax authorities, and the red flags that can trigger an audit.
France's tax police: towards a repressive tax policy
The fight against tax fraud has become a major concern for tax authorities in France. To address this issue, the government has introduced a new tool: the tax police. This measure is an important step in the crackdown on tax crime, which is becoming increasingly severe. In this article, we look at the introduction of the tax police in France and its impact on tax policy, as well as the importance of calling on the services of a tax lawyer specialized in criminal tax matters.
Resources
French rights
Transfer pricing (art 57 CGI)
Transfer pricing documentation
Public finance website
Transfer pricing declaration form
CBCR form
Transfer pricing guide for SMEs
Technical resources
Transfer Pricing In France
OECD Transfer Pricing Guidelines
International taxation
Overview of the French tax system
France's international tax treaties
International law
Tax definitions
Taxation concerns the methods used by governments to raise revenue, mainly through taxes. This section clarifies these concepts, explaining the different types of tax and their impact on individuals and companies.
Tax obligations
Tax obligations Any entity or individual subject to a given tax jurisdiction must comply with rules and procedures defined by law, commonly known as tax obligations. These...
Liquidation De L'Impôt
Liquidation De L'Impôt Understanding tax liquidation is essential for any taxpayer or business wishing to meet their tax obligations efficiently and effectively....
Indirect taxation
Indirect taxation Indirect taxation plays a key role in modern tax systems. It has a direct influence on the circulation of goods and services and on the consumption of...
Direct Taxation
Direct Taxation When it comes to taxation, an elementary but central concept is direct taxation. This article looks at how it works, its characteristics and its...
Business expenses
Business expenses Business expenses play a major role in the financial management of companies and the self-employed. Knowing and being able to deduct these costs...
Tax exemption
Tax exemptions Tax exemptions are an important lever in tax policy, enabling us to stimulate the economy, favor certain sectors of activity or even support...
Tax domicile
Domiciliation Fiscale Tax domicile is a key concept in the field of taxation. It determines the country in which an individual or legal entity is subject to tax. This...
Tax Return
Tax Return The tax return is a must for many taxpayers. It serves as the basis for calculating income tax, and allows you to declare your income to the tax authorities...
Tax Base
Tax Base The world of taxation is littered with technical terms, among which "tax base" is a central concept. This key element determines the extent of the tax contribution...