The tax residence of companies

Journal
Lehérissel, H.
France
European Taxation 1999 (Volume 39), No. 4
FormatPDF
EUR
40
| USD
45 (VAT excl.)

France traditionally stands out in the field of corporate taxation due to its territoriality principle. More and more often questions arise to the positive or negative impact of this principle. This article discusses some of the problems involved.