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France - French CFC Legislation: An Illustration of Recovery from a “Tax Treaty Override” Situation

Country:
France
Author:
N. Gaoua; A. Ribeiro
Issue:
European Taxation, 2013 (Volume 53), No 9/Special Issue
Published:
9 August 2013
This article examines the issue of treaty override in the context of the evolution of the French CFC provisions, which serve as an example of a country's efforts to balance its domestic objectives with the need to avoid treaty override.
 
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