In our context of increasing international mobility of individuals and assets, bilateral tax treaties constitute an essential instrument of cooperation between States, designed to prevent situations of double taxation. These agreements aim to determine the rules of taxation applicable to taxpayers who may be subject to tax in multiple jurisdictions....Continue reading
In an international context where personal and professional mobility are increasingly frequent, bilateral agreements play a key role in fostering cooperation between countries, particularly in terms of taxation. A bilateral tax treaty is an agreement concluded between two States to determine the rules applicable to the taxpayers who could be...Continue reading
1. Definitions The trust is a well-known institution in Common Law countries (United Kingdom, USA, Australia, New Zealand, Caribbean countries and territories, etc.). It is also found in so-called “mixed” countries characterised by “bijuralism”, i.e. where the legal system is inspired by both Common Law and civil law (Mauritius, Seychelles,...Continue reading
If you do business in France, you have probably heard of “holding companies“. There are many reasons why this is a popular topic: whether it is to optimise the management of a group of companies or to facilitate reinvestment, it has many advantages. This management and investment tool is indeed...Continue reading
