GAFA Tax : towards a transfer pricing revolution ?
On Thursday, July 11, 2019, the GAFA tax (Google, Apple, Facebook, Amazon) was finally adopted by French Parliament. Indeed, the law plans to tax 3% of the sales of the digital giants. The companies concerned are those whose global sales on their digital activities exceed 750 million euros, including 25 million euros related to users […]
Start-up : which French tax credits to claim ?
A start-up must sooner or later seek funding to support its growth. For this, the French government has promoted numerous incentives to encourage the development of start-ups. Nevertheless, the diversity of the subsidies available makes it quite hard to navigate. In France, a start-up can request specific tax credits to meet their needs. PHAN Experts […]
BEPS : strengthened requirements for justification of transfer pricing policy
The new obligations stemming from the BEPS (Base Erosion Profit Shifting) project will cause the most significant changes since the 1980s in the field of international taxation. Indeed, the countries directly involved in this project represent more than 84% of the world economy. Given the issues arising from the recovery of taxes, no doubt that […]