The Resource France : non-discrimination and the treaty of establishment with Panama

France : non-discrimination and the treaty of establishment with Panama

Label
France : non-discrimination and the treaty of establishment with Panama
Title
France : non-discrimination and the treaty of establishment with Panama
Creator
Subject
Summary
This article outlines two recent French decisions "Société Royal" and "Resources Management Corporation S.A." which qualify the policy to introduce taxes which only apply to foreign companies and not to French companies in the same circumstances as discriminatory and thus not in accordance with the relevant double taxation treaties. This French policy attempted to dissuade tax haven companies from holding real property in France by introducing discriminatory taxes
Citation source
In: Tax planning international review. - London. - Vol. 19 (1992),
http://library.link/vocab/creatorName
Frommel, S
Language note
English
http://library.link/vocab/subjectName
  • non-discrimination
  • foreign company
  • treaty policy
  • immovable property
Label
France : non-discrimination and the treaty of establishment with Panama
Instantiates
Publication
Label
France : non-discrimination and the treaty of establishment with Panama
Publication

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