Below is our selection of new tax, audit and accounting developments in France and in the United States that we believe is relevant. We hope you find it informative.
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To Waive the Carryback of NOL, You Must Affirmatively Elect to Do So, the U.S. Court of Appeals for the 11th Circuit Warned
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In a petition for review of a decision of the U.S. Tax Court (Mark Jasperson v. Commissioner of Internal Revenue), the U.S. Court of Appeals for the 11th Circuit warned taxpayers...
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Tax Court Incorrectly Interpreted U.S.-French Totalization Agreement (Eshel, CA-D.C.), (Aug. 9, 2016)
Reversing and remanding a 2014 decision (Tax Court, 142 TC No. 11, Dec. 59,868), the US Tax Court has determined that taxes, la contribution sociale generalisee (CSG) and la...
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