The Resource France: draft Finance Bill for 2016, new tax treaty, and Steria decision

France: draft Finance Bill for 2016, new tax treaty, and Steria decision

Label
France: draft Finance Bill for 2016, new tax treaty, and Steria decision
Title
France: draft Finance Bill for 2016, new tax treaty, and Steria decision
Creator
Subject
Language
eng
Summary
This French tax update focuses on the main provisions of the draft Finance Bill for 2016, the amendment to the France/Germany double tax treaty, and the decision of the Court of Justice of the European Union (ECJ) in the Steria case, in which the ECJ found that the taxation of a 5% addback on dividends received from EU subsidiaries was in certain cases not compliant with the freedom of establishment principle
Citation source
In: Tax planning international review. - London. - Vol. 42 (2015),
http://library.link/vocab/creatorName
Mostafavi, S.
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • ECJ case law
  • dividend
  • surcharge
  • finance law
Label
France: draft Finance Bill for 2016, new tax treaty, and Steria decision
Instantiates
Publication
Label
France: draft Finance Bill for 2016, new tax treaty, and Steria decision
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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