Law on gender balance on corporate boards comes into effect on January 1, 2017

Gender equality on management and supervisory boards – how the regime applies to non-listed companies – penalties – application in the event of a merger. 
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The obligation of good faith is now enshrined in a French law which comes into effect on October 1, 2016

The obligation of good faith sees its importance reinforced and its scope extended.

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The jurisdiction clause of Amazon’s general terms and conditions of sale ruled unfair

The Court of Justice of the European Union has ruled that the clause contained in Amazon’s general terms and conditions of sale was unfair insofar as it “gave consumers the incorrect impression that only the law of the supplier member state applied to the contract.” 
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Internet: Hyperlinks and Dangerous Liaisons

Be careful with your hyperlinks!
A hyperlink pointing to content that infringes a copyright is presumed to be infringing itself if it is exploited for profit
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Switzerland ratifies the Convention on Mutual Administrative Assistance

The exchange of information with Switzerland will be facilitated from January 1, 2017.
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BEPS: Publication of the decree concerning the Country by Country Reporting (CbCR) 

The terms and conditions for transfer pricing reporting are specified.
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French R&D tax credit: Implementation of the "rolling" tax ruling for multi-year research projects

This new system enables the revision of the initial ruling to be requested following the modification of a multi-year research project.
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On sending out our first International Newsletter of the year, we would like to offer you our very best wishes for the New Year. 
2016 was an interesting and important year in the legal realm in France, as the Civil Code was significantly modernized, for the first time since the era of Napoleon Bonaparte. 
The changes made have a significant impact on many aspects of the law, but particularly, contract law and M&A transactions.
The objectives of the changes were to simplify and therefore increase the attractivity of French law.
Certain well-known principles, already enshrined by case-law are now included in the Code. Such as, the principle of “good faith” negotiations.
There were also some interesting decisions last year relating to Amazon’s terms and conditions and copyright questions by French courts, that are summarized below. And some important developments in the area of international tax.
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