French update: New way of claiming reduced withholding tax benefit

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French update: New way of claiming reduced withholding tax benefit

July 31 2004

On May 25 2004 the French tax authorities released new administrative guidelines (Instruction 14 B-4-04) concerning the simplification of the procedure US partnerships need to follow to benefit from the French-US tax treaty's reduced withholding tax on French source interest, royalties and dividends

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