28-03-2018
Participation as a jury and intervention by Maître Carole COUSON-WARLOP
lawyer in intellectual property law, in the National Intellectual Property Pleading Competition. The Cabinet ARTLEX supports the competition ...
23-03-2018
The limitation of liability clause survives the cancellation of the contract
By a judgment of February 7, 2018 (Cass. Com., February 7, 2018, appeal no. 16-20352), the Court of Cassation operates a reversal of case law regarding the fate_cc781905-5cde-3194 -bb3b-136bad5cf58d_clauses...
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International mobility
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» ARTLEX lawyers assist you in managing all legal and tax issues related to the international mobility of your company's employees (inbound & outbound/France host country or country of origin), including:
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Employment law: choice of the contractual formula according to the characteristics of the employee's assignment abroad: duties, duration, determination of the relationship of subordination, law applicable to the contractual relationship, legal consequences of the end of the assignment abroad with regard to the host company and/or the company of origin, drawing up of a mobility charter
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Remuneration: determination of the remuneration package that may be offered to the employee (benefits in kind, cash, deferred remuneration), tax and social security regimes, impact of the cost of living differential that may exist between the country of origin and the host country
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Social protection: depending on the place of performance of the assignment, choice between maintaining the employee with the social security scheme of his/her country of origin (secondment) or affiliation with the social security scheme of the country in which the latter will carry out his/her professional activity (expatriation), determination of the additional social protection if applicable (top-up health insurance, provident, pension), study of possible ways of optimising the social cost of sending the employee abroad
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Taxation of natural persons: depending on the country of assignment, determination of the employee's tax obligations in the host country and in the country of origin, assistance in reporting matters, determination of any preferential tax regimes applicable, study of possible ways of optimising the tax cost of sending the employee abroad, calculation of tax equalisation
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Taxation of legal entities: determination of the employer's tax obligations in the host country or country of origin, withholding tax applicable to non-residents where applicable, study of the tax consequences for the employer according to the employee's remit (e.g. issue of permanent establishment)
Our lawyers work, in coordination with their international network of correspondents, in the majority of countries in Europe, North and South America, Africa and Asia.
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