By Prof Robert Anthony, Anthony & Cie
The question of preparing annual accounts for an SCI (Société Civile Immobilière) appears to be clear under French domestic tax law. Some foreign and French resident clients contacted us wondering whether accounting should be held for a French SCI. These clients have had different replies from different practitioners. The purpose of this article is to show the necessity for tax purposes to hold annual accounts.
By Herbert Fineberg, Offit Kurman
One of the most commonly asked questions we receive as estate and financial planners is how to make gifts to your children and grandchildren for education or other purposes. In December, everyone is focused on making gifts before year-end. Some of the most valuable tools for gifting include using items such as IRAs, Roth IRAs, 529 Plans and irrevocable trusts to hold gifts. All of the foregoing can be used for education.
By Jordi Pallarès, GRUP VILAR RIBA
What is a Criminal Compliance Programme? – A Criminal Compliance Programme is a tailor-made plan that seeks to identify situations that generate a risk of commission of criminal offenses and to prevent the commission of such criminal offenses both by the company itself and by its individual members.