Tax

Our team operates mainly in the areas of business and executive taxation:

• Business tax management (taxable income, local taxation, VAT situation) and tax consolidation (intra-group transfer and invoicing, overall taxable income, tax consolidation agreements),
• Assistance and tax structuring for acquisitions, tax due diligence, tax analysis of financial simulations, assets and liabilities guarantee, financing taxation, choice between “share deal”/”asset deal”,
• Contracts taxation (VAT, registration fees),
• International taxation, transfer price (documentation, tax audits), flow taxation (dividends, interest), localization of intangibles, cross-border restructuring,
• Relationships with Tax Authorities (including accreditation packages),
• Audit and tax litigation,
• Wealth taxation and taxation for entrepreneurs and employees,
• Tax security for potential management and employee performance incentives,

• Local taxation (CFE [French association for French expatriates working abroad], CVAE [Company VAT contribution], property tax),
• Property taxation,
• Assistance with investments outside France (coordination with our foreign partners, tax structure between France and the country of establishment),
• Assistance with foreign investments in France (branch/subsidiary, indebtedness, tax consolidation, etc.)

International Trade and customs

Our team works together with its partner Patrick Luciani, Accredited Expert (no. 2813 – section L41 Douanes [customs]), mediator and legal consultant, member of the Institute of Arbitration and Mediation Experts of the Paris Commercial Court and member of the Paris Arbitration Chamber. This close collaboration enables NS2A to deliver global and truly operational technical assistance to its clients. Our main areas of competence are as follows :

• Customs audit,
• Accredited Economic Operator Certification,
• Customs optimisation of flows,
• Support of exports to high-risk States and territories (specifically with regard to procedures with the DGT [General Work Directorate], SBDU [Dual-Use Goods Control Office], etc.),
• Analysis of the customs aspects of transfer price,
• Assistance with customs audit,
• Customs seizure operations,
• Customs disputes,
• Customs Expertise