Tax Services
Businesses trading internationally must have top quality tax advice if they are to prosper in today’s competitive global markets. GMBA offers specialists in all of the spheres of tax which an international trading group is likely to encounter in its quest for commercial success in France:
Corporate tax
Setting up trading operations in another country, either through a branch or a subsidiary company, instantly triggers the need for first-class corporate tax advice and compliance services in the country concerned. Whether your business is publicly or privately owned, and whether it is owned domestically or from abroad, GMBA corporate tax specialists bring to each assignment a professional thoroughness and a wealth of knowledge of French corporate tax law and business conditions.
Our international team’s services include:
- Advising on French tax compliance requirements and preparing the necessary returns and declarations
- Negotiating with French tax authorities to secure rulings and resolve disputes
- Advising on available tax incentives, for example for research and development expenditure, and preparing the claims
- Advising on the structuring of transactions
- Carrying out due diligence into the tax affairs of acquisition targets
- Advising on public flotations
Registering for VAT in France
You are a non-French company with your head office set up in an EU country and you need to register in France? We can assist you with your obligation. Please find here below a list of documents we will need to submit your application for VAT registration.
Transfer pricing
The hottest topic currently in international tax is transfer pricing, with the risk that national tax authorities will impute additional taxable profits to local subsidiaries in international groups on the grounds that intra-group pricing is not at arms’ length. Protecting a group’s interests calls for co-operation between advisers in different countries, something which only a major accounting network can deliver. There are four ways in which GMBA can help :
- Advising on prices for intra-group transactions
- Advising on the documentation of a group’s transfer pricing policies
- Defending a group’s transfer pricing policies when they come under attack by the French tax authority
- Where appropriate, negotiating Advance Pricing Agreements (APAs) with tax authorities.
Personal income tax
Our tax specialists also assist you when you arrive in France. They advise you on the management of assets located in France and the structuring of your assets. They help you to enhance their value.
They will also help you to comply with French tax requirements, particularly in terms of reporting. In addition, our specialists also provide expert advice to employers directly on expatriate related matters, for example, on:
- Preparing letters of assignment for employees moving abroad
- Adjusting stock option plans so as to reflect periods of foreign service
- Adjusting company pension plans similarly
- Payroll implications of employees moving to France
