France: The tax residence of companies

• Autores: Hervé Lehérissel
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 4-5, 1999, págs. 157-160
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • 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