Publication de l'édition 2015 de la "Revue de Fiscalité de l'Entreprise" supervisée par Emmanuel Dinh

19 juin 2015 | Publications


The “Revue de Fiscalité de l’Entreprise” was created in 2011. Its initial purpose was the publication of an annual review of legal scholarship made up of articles in French relating to French tax subjects written by the students of the Master of Corporate Taxation (“Master de Fiscalité de l’entreprise”, known as “Master 221”) of the Paris Dauphine University.

The Master, since its creation in 1981, has continually been ranked as one of the top post-graduate degree tax programs in France and Europe and provides students with a high-quality training thanks to the association of both academics and professionals in the teaching team. Our alumni include some of the most renowned tax experts in France, whether they now are tax attorneys or tax directors.

As part of our commitment to continue improving and maintaining the quality of our program, and to open up internationally, after the first four issues in French, we have decided to innovate by publishing, as of this year, the Review in English. The globalization and its impacts on corporate tax issues naturally demands such an evolution. An ever increasing proportion of our students are willing to work abroad and complete their internship abroad. Those who contemplate working in France – still a vast majority – will be hired by major law firms and multinational companies, where their work will be mostly in English. In this context, in addition to the increase of the number of classes given in English in the Master, the idea was conceived to publish the Review in full English version. This exercise aims at giving our students the opportunity to develop their writing skills in English on technical tax issues. But the Review has another goal: the subject matters of the articles reflect the most recent significant trends in French corporate tax law, whether these changes proceed from new legislations or
recent case law. In this sense, the Review also aims at being an actual research tool for both tax specialists and tax students from around the world who may have an interest in the latest evolutions of French tax law.

The articles have been submitted to the Editorial Advisory Board of the Review, composed of the Directors of the Master and of lawyers of the French law firm STCPARTNERS, a member of the Andersen Tax network, our partner. If the choice of the subject matters and the substance of each article have been validated by the Board, it is important to note that each article is signed only by the students, and that the opinions and ideas, form, tone and style are theirs only: we wanted the Review to be their Review. Writing these articles was a real challenge for them: in addition to the difficulty for students at the dawn of their professional career to synthetically present complex technical issues and comment on them, the exercise was made in a
language which, for most of them, is not their mother tongue. In completing this work, the students made their best efforts to rise to a professional level and comply with the standards of quality and excellence which will be required from them in the exercise of their future profession. They can be proud of what theyhave achieved.

Hoping you will enjoy reading this brand new issue, we wish a long life to the “French corporation tax Review”!

Emmanuel Dinh et Thibaut Massart

Directors of the Master of Corporate Taxation (Master 221), Paris Dauphine University

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