The authors, in this article, discuss French anti-abuse provisions, including a new provision enacted in 2019 that incorporates the “main” purpose test, in addition to the “sole” tax purpose test, into French tax law.
The authors, in this article, discuss French anti-abuse provisions, including a new provision enacted in 2019 that incorporates the “main” purpose test, in addition to the “sole” tax purpose test, into French tax law.