Aligning Interests in Private Equity and Ensuring Tax Certainty for Management Compensation Packages
Roundtable: Aligning Interests in Private Equity and Ensuring Tax Certainty for Management Compensation Packages
Jérôme Commerçon - Law & Business Track
Last July, the Council of State dealt a severe blow to the tax regime applicable to management packages. Through three decisions (Council of State, Tax Plenary Session, No. 428506 M.Q, No. 435452 M.S, and No. 437498 M.R), the highest administrative court reclassified the gains resulting from these equity participation arrangements as wages when they arise from the performance of duties as a manager or employee.
Six experts provide an overview of the social and tax case law pertaining to management packages and the uncertainties arising from it, and analyze the risks associated with existing arrangements, as well as possible proposals for management packages currently being implemented and future structures.
Contact the Firm
Jérôme Commerçon
Phone: +33 (0) 1 83 92 38 68
jcommercon@scottopartners.com
Press Contacts
Avocom
Virginie Jubault
+33 1 48 24 00 41
v.jubault@avocom.fr
Cécile Sourbes
+33 1 48 24 60 54
c.sourbes@avocom.fr
