France. Overview of the French CFC legislation

• Autores: Bruno Gouthière
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 2, 2008, págs. 50-58
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this article, the author reviews the French controlled foreign company (CFC) legislation. In doing so, he considers the context of and the basic principles governing the legislation, the application of the rules and the consequences, the compatibility of the legislation with tax treaties, relevant exceptions, practical aspects, and ways of avoiding the rules.