International Tax Update — March 2013

Taylor Wessing has released the March 2013 edition of its International Tax Update, which highlights the latest tax developments in some of the firm’s key territories.



  • Interest barrier rule implemented into French law
  • New tax and social security regime applicable to stock-options/RSUs
  • Company’s cross-border transfer of head office within the European Economic Area


  • Trade tax loss carry forwards generated by a limited partnership — identity of the partners


  • Update on Patent Box regime
  • Update on consultation on taxation of interest rules
  • Update on SEIS and EIS
  • Update on creative sector tax reliefs
  • Taxation of high-value residential properties proposals
  • Changes to EMI options
  • Tax avoidance and procurement
  • Taylor Wessing awards

Lawyers: Nikol Davies, Michelle Williamson, Christophe Flaicher, Dr Bert Kimpel

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