EC UPDATE - WHAT'S GOING ON IN... - FRANCE: - COURT OF APPEALS CONFIRMS INCOMPATIBILITY OF CFC RULES WITH TAX TREATIES - On 30 January 2001 the Administrative Court of Appeals of Paris ruled that the application of French CFC legislation is irreconcilable with Article 7(1) of the (old) France-Switzerland tax treaty. In a case note, the authors analyse the implications of the decision against the ...
Year of publication: |
2001
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Authors: | Douvier, Pierre-Jean ; Bouzoraa, Dali |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 41.2001, 5, p. 184-186
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