Ariane Calloud


On 11 December 2020, the French Supreme Administrative Court ruled that Valueclick International, an Irish company in the digital sector, had a permanent establishment in France, for purposes of both corporate income tax (CIT) and value-added tax (VAT), through another Valueclick subsidiary, Valueclick France. In this episode of TMT Talk, Kate Alexander, Ariane Calloud, and Erik Christenson review this landmark decision from the perspectives of French and US tax law. Listen to our panel of experts explore both the…

This episode of TMT Talk discusses the issues and challenges when it comes to digital services tax and its possible wider implications on global tech companies. Kate Alexander, Ariane Calloud, Dominika Korytek and Antonia Azpeitia tackle the timely global questions that surround the taxation of digital multinational companies. Listen in to our panel of experts as they give their perspectives on what is conjecture, what to consider and where we see the world going.