As the end of the year draws near, companies may be looking at offering gifts to their clients. This is therefore a good time for a reminder that these business gifts are subject to specific tax treatment, whether in respect of tax on profits or VAT. 1. Tax ... read more
With the limitation of physical meetings imposed by the fight against the propagation of the virus that causes COVID-19, electronic signatures are turning out to be an essential tool for the remote signing of contracts as well as any other official business ... read more
“The right to provide evidence may justify the provision of elements that are in breach of the right to privacy provided that such provision is essential to the exercise of this right and that the breach is proportionate to the intended ... read more
The global COVID-19 pandemic has heavily impacted the economic situation in every country around the world, leading to an increase in the use of bank loans or loans between individuals. When an individual borrows money directly from another individual, in ... read more
As announced in our Corporate newsletter of 11 June 2020, over the past few months, the French government has implemented measures in order to adapt certain rules of corporate law to the sanitary emergency due to the COVID-19 epidemic. Ordinance n° 2020-321 ... read more
It is standard practice for suppliers to offer business gifts to the employees of client firms in order to give them incentive to place new orders in the future. However, before accepting gifts, employees need to be cautious and follow their company’s ... read more
In response to the Covid-19 crisis, at the beginning of the confinement period the French government called on owners of commercial lease properties to forgo rent collection to allow commercial lessees to save their cash or limit their debt. To encourage ... read more