France - French CFC Legislation: An Illustration of Recovery from a “Tax Treaty Override” Situation
- N. Gaoua; A. Ribeiro
- European Taxation, 2013 (Volume 53), No 9/Special Issue
- 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.