Maître Benaïssi provides private clients and the legal representatives of corporate clients with advice and assistance on French tax rules and international tax conventions signed by France with other countries, notably for the following :
- the tax implications for French taxpayers moving abroad and foreign families and businesses moving to France: residence conflicts can arise due to the existence of different rules in national legal systems leading to a private individual being considered as resident in two or more states and such situations can be resolved by bilateral international tax conventions.
- the fiscal treatment of dividends paid to non-residents by French companies and to French residents by foreign companies.
- the risk of double international taxation.
- tax domicile transfers for wealth tax and inheritance tax./li>
- the tax issues and risks involved in being defined as a “permanent establishment” and the tax implications of the transactions performed by such establishments.
The firm can therefore provide clients with advice and assistance in dealings with the tax authorities and before judicial and administrative courts to resolve such problems on the basis of international tax conventions, relevant case law in the countries concerned and the case law of the Court of Justice of the European Communities.