The Resource Qualité requise pour invoquer le bénéfice des conventions fiscales internationales à l'encontre de l'application de l'article 209B du CGI
Qualité requise pour invoquer le bénéfice des conventions fiscales internationales à l'encontre de l'application de l'article 209B du CGI
Resource Information
The item Qualité requise pour invoquer le bénéfice des conventions fiscales internationales à l'encontre de l'application de l'article 209B du CGI 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 Qualité requise pour invoquer le bénéfice des conventions fiscales internationales à l'encontre de l'application de l'article 209B du CGI 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
- Examination whether or not a company, which is a resident of France and to which French CFC legislation is applied, is de facto within the scope of a model OECD tax treaty. In other words, whether French courts should consider that a tax treaty concluded by France can always be invoked by a resident of France, or that, to be entitled to do so, a French taxpayer must in addition prove that he has been subject to double taxation
- Language
- eng
- Label
- Qualité requise pour invoquer le bénéfice des conventions fiscales internationales à l'encontre de l'application de l'article 209B du CGI
- Title
- Qualité requise pour invoquer le bénéfice des conventions fiscales internationales à l'encontre de l'application de l'article 209B du CGI
- Language
- eng
- Summary
- Examination whether or not a company, which is a resident of France and to which French CFC legislation is applied, is de facto within the scope of a model OECD tax treaty. In other words, whether French courts should consider that a tax treaty concluded by France can always be invoked by a resident of France, or that, to be entitled to do so, a French taxpayer must in addition prove that he has been subject to double taxation
- Citation source
- In: Revue de droit fiscal. - Paris. - Vol. 53 (2001),
- http://library.link/vocab/creatorName
- Villemot, D
- Geographic coverage
- Europe
- Language note
- French
- http://library.link/vocab/subjectName
-
- treaty interpretation
- CFC
- tax treaty
- Label
- Qualité requise pour invoquer le bénéfice des conventions fiscales internationales à l'encontre de l'application de l'article 209B du CGI
- Label
- Qualité requise pour invoquer le bénéfice des conventions fiscales internationales à l'encontre de l'application de l'article 209B du CGI
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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/Qualit%C3%A9-requise-pour-invoquer-le-b%C3%A9n%C3%A9fice-des/Y1hL2k8xGNQ/" 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/Qualit%C3%A9-requise-pour-invoquer-le-b%C3%A9n%C3%A9fice-des/Y1hL2k8xGNQ/">Qualité requise pour invoquer le bénéfice des conventions fiscales internationales à l'encontre de l'application de l'article 209B du CGI</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>
