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On 06 October 2026

Does your French sales team create a permanent establishment?

A foreign company has been selling to French customers for around ten years. It has never incorporated a French subsidiary. It has a small team in Paris, hosted by a French sister company remunerated ...

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On 29 July 2026

A sportsperson's image royalty: paying less in contributions, or losing more elsewhere?

A professional sportsperson's image royalty, article L. 222-2-10-1 of the French Sports Code: social contributions, URSSAF reclassification, and the trade-off with the impatriate regime and the pensio

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On 29 July 2026

A sportsperson's image rights held in a foreign company: does the Andorran structure still work?

A sportsperson's image rights in a foreign company, an Andorran or Maltese structure, article 155 A of the French Tax Code: what the 2024 Finance Act changed, the company's joint liability and the ris

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                156 avenue Victor Hugo 75016 Paris            
            
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            01 88 24 54 19        
    
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