DEB : Company obligations for Intra-Community Trade

REF.: 0052
If you carry out commercial transactions with European Union (EU) member countries or are planning to do so in the near future, this information may be useful:

Within the European Union, most trade is carried out freely, with no formalities and without border control: there is no need to make a customs declaration. However, you must submit a customs declaration of exchange of goods (DEB) detailing all your intra-Community trade to the customs office.

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The New French ‘Google’ Tax

REF.: 0046

‘Google Tax’: How will it work in France?

The new “Google Tax” is intended to counter the methods used by multinational corporations to avoid paying tax in certain countries, particularly in the field of e-business where the location of profits is out of the control of sovereign states.

This tax is based on the Diverted Profits Tax recently introduced in the UK which came into force on 1st April 2015. A draft was introduced by Socialist deputy Yann Galut, which was passed by the National Assembly on 22nd November 2016, and therefore included in the budget bill for 2017.

However, to complicate matters, the Senate rejected it upon first reading on 30th November 2016. A Joint Committee will now be in charge of finding a common text.

The tax will affect the following:

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What our interns say about us

REF.: 0001

Paul Ryan-Brown

Paul Ryan-Brown, an English and French student from the University of Durham, has been working with us since September. Here’s what he had to say about his experience:


What is your role at Maupard Fiduciaire?

Although Maupard Fiduciaire is a French firm, the majority of our clients are overseas companies with subsidiaries in France. As the firm’s only native English speaker, I work closely with our clients, informing them of aspects of French accounting and of regulatory and HR requirements, which may be very different from the rules which apply in their home markets. Through the translation of legal documents and emails, conference calls, and discussions with our in-house lawyer, I have started to appreciate the wide range of legal issues that our multinational clients have to consider. I have also created presentations for the company and, more recently, have started pitching to prospective clients, which I have found very interesting. Alongside all of this, I am currently working alongside a marketing expert from Columbia on a complete rebranding of the firm.

What have you enjoyed most about your time so far?

The job is a very client-facing role and this is something which has particularly interested me. One of the advantages of working in a smaller office is that you are a lot closer to the client. At Maupard we advise a very diverse range of companies and learning about their activity and getting to know their employees has been very enriching. Every client has different needs, so you are constantly faced with different challenges to overcome, which keeps you on your toes. I have also really enjoyed the cross-border nature of the work and have learnt much about different cultures.

What has been the biggest challenge for you?

Like us, our clients are very busy and can often ask to have conference calls with little time to prepare. This means that you can often be rather rushed in preparing the necessary information for the meeting. It is always a good feeling, however, when the meeting goes well and the client comes off the call feeling satisfied with how it has gone and it’s the sort of buzz that attracted me to working in finance in the first place.

What advice would you give a potential intern at Maupard?

It is very important to be proactive and put yourself out there early on. I tried to be outgoing from the start and put in a few extra hours along the way to give the best possible first impression. My Manager has subsequently trusted me with some very interesting tasks meaning that I have got the most out of my experience.

Outside of work, how have you enjoyed living in Paris?

Paris is a fantastic place to live. I found a very nice apartment in the 17th Arrondissement and have really got to know my ‘quartier’ well. I have also joined a rugby team which has helped me to integrate into Parisian society. Being a tourist can be expensive, so this has also allowed me to find the more local spots. There are always things going on, such as exhibitions, music events, plays and much more. You will never be bored!