French update: New withholding tax exemption case

April 03 2004

In a decision dated November 3 2003 (Conseil d'Etat, 244437, SARL Meridia France), the French Administrative Supreme Court had to decide whether the interest paid by a French company to a partner domiciled abroad as current account remuneration may benefit from the withholding tax exemption provided by section 131(4) of the French tax code

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

News Direct Tax

more across site & shared bottom lb ros

More from across our site

Direct Tax

BDO planning to cut roughly 6% of partners in UK

New hires from rivals are reportedly being axed from the firm, following a steep decline in profits

Sam Sholli, April 10 2026

Direct Tax

A taxing week: Is Darren Graves the man to up Deloitte’s tax game?

Following Richard Houston’s switch to the newly formed Deloitte EMEA, Graves has the opportunity to bring Deloitte’s tax practice up to speed with its rivals

Sam Sholli, April 10 2026

Direct Tax

This week in tax: Dentons hires tax partner from DLA Piper in Madrid

Firms announced tax hires and promotions across Europe and the US, while fresh figures from Ireland showed corporation tax receipts edging down in the first quarter

Tom Baker, April 10 2026

Transfer Pricing

OECD hails Jamaica’s TP overhaul amid $7.7bn revenue intake

The country has overseen better audit procedures and demonstrated commitment to acting as a 'regional leader' on international tax matters, the OECD said

Sam Sholli, April 09 2026

Direct Tax

Exclusive: UK tax barrister and campaigner renew war of words

Barrister Setu Kamal and policy guru Dan Neidle have clashed over the former’s legal action against Google, described as ‘bonkers’ by Neidle

Sam Sholli, April 09 2026

Direct Tax

GAAR grandfathering ‘restored’ pursuant to Tiger Global: analysis

Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR

Sanjay Sanghvi, April 08 2026

Direct Tax

Baker McKenzie appoints ex-KPMG lawyer as Austrian tax head

Dual-qualified corporate tax specialist Christoph Schimmer joins the firm after stints at Deloitte, Cerha Hempel and DLA Piper

Tom Baker, April 08 2026

Direct Tax

Pillar two and the new global tax disorder

Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout

Renáta Bláhová, April 06 2026

Direct Tax

Trust is a tax virtue, says Marco Sandoli

LED Taxand’s partner tells ITR about entrepreneurial inspirations, the importance of people skills, and what makes tax cool

April 06 2026

Direct Tax

A taxing week: Three cheers for the firms betting on real estate

Shiny new offices like Ryan’s in London Bridge aren’t just a cost – they signal that a firm is willing to align with its clients’ interests

Tom Baker, April 03 2026