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France - Citizenship and Taxation in France

Country:
France
Author:
A. Kallergis
Issue:
European Taxation, 2015 (Volume 55), No 5
Published:
17 April 2015
This article discusses the Andorra-France Income Tax Treaty (2013), which includes a specific clause to tackle the effects of “tax exile”, potentially paving the way for citizen-based taxation in the future.
 
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