Processing...
Continue shopping Go to cart

France - Partnership Taxation – Is France a Missing Piece of the OECD Puzzle?

Country:
France
Author:
O. Popa
Issue:
European Taxation, 2012 (Volume 52), No 4
Published:
2 March 2012
This note addresses the position of France on the taxation of non-resident partners of a French partnership, which is arguably contrary to the OECD approach, as confirmed in the recent Supreme Court decision in Quality Invest.
 
Order Article