The Resource Significant amendments to the France-United States tax treaty

Significant amendments to the France-United States tax treaty

Label
Significant amendments to the France-United States tax treaty
Title
Significant amendments to the France-United States tax treaty
Creator
Subject
Language
eng
Summary
In this article, the author provides a comprehensive overview of the amendments to the France-United States tax treaty, introduced by the 2009 Protocol, and analyses their practical implications for taxpayers. The changes concern, particularly, the application of the treaty to tax-exempt entities, the treatment of partnerships, exemptions from withholding tax on intra-group dividends and on royalties, avoidance of double taxation, introduction of a mandatory arbitration provision and limitation on treaty benefits
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
Gouthière, B
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • tax exempt company
  • partnership
  • withholding tax
  • avoidance of double taxation
  • arbitration
  • exchange of information
  • LoB
Label
Significant amendments to the France-United States tax treaty
Instantiates
Publication
Label
Significant amendments to the France-United States tax treaty
Publication

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