Abstract
Tax credits granted under French income tax treaties are generally limited to the “amount of French tax attributable to that income”. The common interpretation was that this amount corresponded to gross income multiplied by the standard tax rate. A recent decision of the Council of State (the supreme administrative court) marks an unfortunate turn for French recipients of foreign-source dividends.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
More From: Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.