All Topics

The French Supreme Court has clarified how to interpret the concept of a legal entity whose assets consist principally of immovable property when this concept is not defined in an applicable tax treaty. The decision addresses whether interests held by family members and indirect holdings through intermediary entities must be considered when determining if a company falls within the scope of real estate provisions in tax treaties.

The OECD projects that by 2054, there will be 55 people aged 65 or over for every 100 people aged 20 to 64, fundamentally reshaping workforce dynamics and employment patterns. As retirement ages rise to 74 in some countries and the working-age population shrinks by 13%, employers face critical decisions about retaining experienced workers, investing in lifelong learning, and adapting workplace practices to support longer careers.

The European Commission's proposed EU Kids Act introduces sweeping new requirements for digital service providers, establishing a harmonised age threshold of 15 for social media access and mandating safety-by-design principles across online platforms. This comprehensive regulatory framework fundamentally reshapes how providers must verify ages, design interfaces, and protect minors in the digital space, with sanctions reaching up to 6% of worldwide annual turnover for non-compliance.