The Resource France : non-discrimination and the treaty of establishment with Panama
France : non-discrimination and the treaty of establishment with Panama
Resource Information
The item France : non-discrimination and the treaty of establishment with Panama represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item France : non-discrimination and the treaty of establishment with Panama represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Label
- France : non-discrimination and the treaty of establishment with Panama
- Title
- France : non-discrimination and the treaty of establishment with Panama
- 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
- Label
- France : non-discrimination and the treaty of establishment with Panama
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/France--non-discrimination-and-the-treaty-of/fEJEmy1tR5o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/France--non-discrimination-and-the-treaty-of/fEJEmy1tR5o/">France : non-discrimination and the treaty of establishment with Panama</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
