French CFCs face EU challenges

June 30 1999

France’s CFC rules were originally modelled on the US regime but revised tax treaties and EU directives have caused extra problems for French companies with CFCs. Patrick Dibout of Jeantet et Associés in Paris explains how government and taxpayers have reacted

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Direct Tax

Unveiling ITR's Global Tax 50 2025

ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut

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ITR Global Tax 50 2025: Dan Neidle

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