France: Surprising French Supreme Administrative Court decision on the interpretation of a non-discrimination clause

• Autores: Henry Lazarski
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 8, 2005, págs. 352-352
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article describes a recent decision of the French Supreme Administrative Court in which it was held that the 50% withholding tax applied to the profits realized by a Swiss corporation on the sale of land owned in France, despite the provisions of the non-discrimination clause in the old France-Switzerland tax treaty of 1966.