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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France / Business – Accounting and Reporting Obligations of Commercial Companies in France
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If you are a CEO, CFO, or auditor of a commercial company operating in France—or responsible for a French entity within an international or U.S.-based group—French accounting...
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Chapter 6 – The IRS Appeal, What Happens Next, and How to Think About Uncertainty
By the time you reach this chapter, you may feel as though you have more questions than answers.
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Chapter 5 – Why July 10, 2026 May Matter More Than the Final Court Decision
Imagine that two years from now the courts issue a decision that fully embraces the reasoning in Kwong.
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Chapter 4 – The Refund Opportunity You May Have Already Written Off
Up to this point in the guide, you may have assumed that this discussion is primarily about penalties and interest.
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Chapter 3 – Your IRS Transcript May Hold the Answer
There is a moment in almost every tax review when the conversation becomes practical.
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Chapter 2 – Could This Actually Affect You?
If you have made it this far, you may be asking yourself a simple question: “This is interesting, but does any of it actually apply to me?”
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Chapter 1 – The Court Case You Were Never Expected to Follow — But That May Affect You Anyway
Unless you spend your free time reading federal court decisions, there is a good chance you had never heard of Kwong v. United States until recently.
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COVID-19 Tax Relief Revisited: Could You Still Have Unclaimed Refund Rights?
A Comprehensive Guide to the Kwong Decision, the IRS Appeal, and the July 10, 2026 Deadline
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France / Individual taxpayer – France’s Contribution Différentielle sur les Hauts Revenus (CDHR): What High-Income Taxpayers Need to Know
A clear guide to France’s Contribution Différentielle sur les Hauts Revenus (CDHR): scope, calculation, thresholds, and implications for high-income taxpayers.
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France / Individual Taxpayer – Numerical Case Study: How CEHR and CDHR Apply in Practice
To fully understand how these mechanisms impact you, consider the following simplified example.
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U.S. / Business – Expanding Your Business to the United States: FAQ, What You Need to Decide Before Taking Action
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