| Tekijä: | Waardenburg, D. A. van |
| Otsikko: | France : French permanent establishments of foreign corporations receive better tax treatment. French tax authorities show true European spirit. |
| Lehti: | European Taxation
1987 : VOL. 27:2, p. 43-50 |
| Asiasana: | COMPANY TAXATION MULTINATIONAL COMPANIES FRANCE |
| Kieli: | eng |
| Tiivistelmä: | A review of the tax privileges that France reserves for resident individuals and corporations, the affiliation privilege, exemption for dividends received by a resident parent corporation from its subsidiary, the imputation credit available for dividends distributed by resident corporations to resident individuals and corporate shareholders. The analysis also covers two recent decisions ruling that these tax privileges had a discriminatory effect and violated tax treaties or violated the EEC Treaty. |
SCIMA