Sandro Assogna

Deloitte Société d'Avocats • Global Employer Services

Senior Manager in the Global Employer Services department, Sandro has over 7 years of experience in international tax law and global mobility. He advises multinational groups in France and abroad in their international mobility policy as well as on their French income tax and social security obligations. Before joining Deloitte Société d’Avocats in 2012, Sandro worked within tax law firms based in Italy.

01 55 61 60 72
Deloitte Société d'Avocats
Global Employer Services

Senior Manager in the Global Employer Services department, Sandro has over 7 years of experience in international tax law and global mobility. He advises multinational groups in France and abroad in their international mobility policy as well as on their French income tax and social security obligations. Before joining Deloitte Société d’Avocats in 2012, Sandro worked within tax law firms based in Italy.

France

IR/Impatriés : Annulation des commentaires administratifs subordonnant l’exonération partielle de certains revenus patrimoniaux de source étrangère à l’exonération effective des « primes d’impatriation »

Par Magda Yasumoto, Myriam Mouloudj, Sandro Assogna /

Le Conseil d’État annule les commentaires administratifs (BOI-RSA-GEO-40-10-30-10, publié au BOFiP le 12 septembre 2012, §80 et §90) subordonnant l’exonération partielle d’IR de certains revenus patrimoniaux de source étrangère énoncée