France - Partnership Taxation – Is France a Missing Piece of the OECD Puzzle?
- O. Popa
- European Taxation, 2012 (Volume 52), No 4
- 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.