France : Court of Appeals confirms incompatibility of CFC rules with tax treaties

• Autores: Pierre-Jean Douvier, Dali Bouzoraa
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 5, 2001, págs. 184-186
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • On 30 January 2001 the Administrative Court of Appeals of Paris ruled that the application of French CFC legislation is irreconcilable with Article 7(1) of the (old) France-Switzerland tax treaty. In a case note, the authors analyse the implications of the decision against the background of earlier case law.