French Tax Update - Recently Published Noteworthy Publications

The present French Tax Update will focus on an overview of several significant publications, including (i) several noteworthy French and European Union court decisions issued in the last months (regarding inter alia the VAT exemption applicable to the management of real estate investment funds, the challenge of the transformation of a corporation into a partnership under the abuse of law doctrine, and the abnormal act of management applied to a share buy-back and to a waiver of royalties), (ii) recent opinions issued by the French committee in charge of abuse of law matters (regarding inter alia the substance of a foreign partnership, and the valuation of a management package), (iii) certain provisions of the Anti-Tax Avoidance Package presented by the European Commission (i.e. the switch-over clause and the general interest deduction limitation), and (iv) the ratification of the new double tax treaty signed by Singapore and France on January 15, 2015.

Please contact Siamak Mostafavi if you are interested in this issue.

Jones Day publications should not be construed as legal advice on any specific facts or circumstances. The contents are intended for general information purposes only and may not be quoted or referred to in any other publication or proceeding without the prior written consent of the Firm, to be given or withheld at our discretion. To request reprint permission for any of our publications, please use our "Contact Us" form, which can be found on our website at The mailing of this publication is not intended to create, and receipt of it does not constitute, an attorney-client relationship. The views set forth herein are the personal views of the authors and do not necessarily reflect those of the Firm.