La Représentation Fiscale (LRF) is a founding member of the Association of French Tax Representatives  (Association des Représentants Fiscaux Français  – ARFF), a professional association with a mission to offer its Members a forum for discussion and exchange on any tax or customs subject related to the tasks of accredited tax representative. Read more

Until now, this assessment, which could result in particular from the terms of the rental contract, had to be corroborated by all means of proof. However, the French tax Authorities were accepting that lessors who experienced difficulties in making a real assessment of the proportion of time spent outside EU waters and regardless of the type of vessel, apply a flat base reduction of 50% on the taxable basis. Read more

The UK will opt for a mechanism similar to the One Stop Shop (OSS) coming in on mainland Europe from 1 July 2021, but in the case of the UK this will be introduced when transition period for the UK to exit the European Union ends. Read more