In an increasingly complex and fast-changing tax environment, understanding tax law is a key asset for both companies and their directors and shareholders.
The firm offers its clients – both companies and management – support for their specific projects as well as on a day-to-day basis.
As part of its support for specific projects, the firm advises clients on restructuring and acquisition transactions (partial asset contributions, mergers, demergers, LBOs, etc.), in particular by providing:
- Tax structuring of high-level corporate transactions;
- Tax audits of target companies and vendor due diligence reports;
- Validation of the tax implications of management packages;
- Analysis of the tax consequences and potential solutions to be considered for executives and shareholders in light of their personal taxation (income tax, real estate wealth tax, etc.).
On a day-to-day basis, the firm’s work includes:
- Reviewing the various tax obligations within the company and validating the tax rules used to determine the tax bases (corporate income tax, VAT, etc.);
- Implementing tax consolidation;
- Advising on choices regarding the international employee mobility within a group (inbound and outbound expatriation policies, split payroll arrangements, etc.);
- Analysing the tax rules to be applied to international flows (dividends, interest, royalties, etc.) and the establishment of foreign companies in France;
- Assisting with choosing a place of residence and analyse the resulting tax implications.
Lastly, the firm assists its clients in pre-litigation procedures (assistance during tax audits) and litigation (referrals to the administrative court and appeal procedures) involving disputes with the tax authorities. Gramond also regularly liaises with the Tax Authorities in connection with requests for tax rulings or approvals.
