France : non-discrimination and the treaty of establishment with Panama
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The work France : non-discrimination and the treaty of establishment with Panama represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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France : non-discrimination and the treaty of establishment with Panama
Resource Information
The work France : non-discrimination and the treaty of establishment with Panama represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- 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),
- Language note
- English
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Context of France : non-discrimination and the treaty of establishment with PanamaWork of
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