INTERNATIONAL TAX LAW

International tax law is governed by complex principles and rules applicable at a national level, but also through bilateral and multilateral agreements or international cooperation conventions, not to mention double taxation agreements.

CABINET ROUMAGNAC assists its clients in their operations through an in-depth analysis of national and international regulations with the aim of identifying obligations and reducing risks.

In the field of international tax law, our team provides assistance to companies and individuals on the following issues :

Corporate taxation

  • Impact of the corporate headquarters abroad on its tax obligations in France
  • Analysis of the conditions of enforcement as well as the constraints when transferring the headquarters abroad (comparative analysis by country)
  • Taxation of subsidiaries, branch offices and other entities representing the company abroad
  • Taxation of foreign source profits
  • Taxation of dividends and royalties
  • Implementation of tax deferral
  • Exit tax
  • Legal and tax advice to French companies in their international development (comparative studies on taxation of profits, taxation of income, employer and employee social contributions, other additional compulsory charges and taxes)
  • Legal and tax advice to foreign companies on their business operations in France and in the European Union
  • Dealing with VAT obligations in France and abroad in the context of commercial transactions or services provision (within and outside the European Union)
  • Customs duties, additional taxes and other tariff and non-tariff trade barriers for imports and exports (within and outside the European Union)
  • Customs duties, additional taxes and other tariff and non-tariff barriers to imports and exports between EU Member States and the UK (and Northern Ireland) following Brexit
  • Administrative and fiscal constraints and obligations relating to the provision of services internationally
  • Tax obligations in France for foreign based companies operating in France
  • Employer's obligations in terms of social security contributions in the case of international staff mobility

Taxation of private individuals

  • Analysis of the fiscal residence conditions of all individuals, regardless of their nationality
  • Declaration and taxation of all types of income from French or foreign sources
  • Tax credits and double taxation
  • Assistance to US citizens living in France who are required by US law to report their worldwide income
  • Assistance with claims for tax refunds in France and abroad
  • Analysis of bilateral double taxation agreements 
  • Analysis of bilateral, regional and international treaties between countries
  • Taxation of dividends (French or foreign source)
  • Taxation of employees and directors of foreign companies operating in France; 
  • Taxation of expatriates

International mobility : :

CABINET ROUMAGNAC assists French nationals and other residents in France who wish to move abroad temporarily or permanently for professional or other reasons and who wish to know the keys to successful expatriation related to tax residence, the place and rate of taxation of all their income and assets as well as the requirements and means to be implemented in order to eliminate double taxation.

Cabinet ROUMAGNAC assists expatriates and foreign nationals who wish to settle in France and need to know in detail their tax duties, social status and administrative rights and obligations. Our team assists them in determining their tax residence and the place of taxation of all their income, but also in the procedures related to residence permit, work permit, driving licence, social rights and social protection, successoral rights, declaration of bank accounts, etc.

CABINET ROUMAGNAC – 7, rue Georges VEDEL 31300 TOULOUSE

Tél. 05 34 41 57 41