A taxpayer, who became an insurance broker after the revocation of his contract as an insurance agent, is proceeding with the clients of his former agency as part of his new business. He is ordered to pay compensation for unfair competition from the insurance company which employed him.
Are these allowances deductible from the taxpayer’s total […]
The “Pinel” Act of 18 June 2014 abolishes the exemption from registration in the trades register or in the trade register for self-entrepreneurs, that is, entrepreneurs subject to the micro-social regime (repeal of Article L 123-1-1 of the Commercial Code and Article 19, V-1 and 2 of Law 96-603 of 5 July 1996). This removal […]
The dual regime for the taxation of redemptions of securities censured by the Constitutional Council
The tax treatment of the amounts allocated to a partner in connection with the repurchase by a company of its own securities varies according to the procedure used: a scheme combining tax on distributed income and capital gains tax (common law scheme under Articles 109 , 1-2 °, 150-0 D, 8 ter and 161, paragraph […]