France: Supreme Court clarifies company residence relating to DTT benefits

The French Administrative Supreme Court issued a judgment in February that clarifies the assessment of company residence for access to double tax treaty (DTT) benefits, as Nicolas Duboille and Clément Riccio of Sumerson explain.

Related Keywords

Tunisia ,Observatoire ,Îe De France ,France ,French ,French Republic ,Tunisian ,Nicolas Duboille ,French Administrative Supreme Court Conseil ,Euromoney Institutional Investor ,Court Rapporteur ,Multilateral Convention ,Model Tax Convention ,French Administrative Supreme Court ,Tax Convention ,Advocate General ,Treaty Benefits ,Inappropriate Circumstances ,Treaty Abuse ,Privacy Policy ,Institutional Investor ,