Mathis Rossignol and Nicolas Duboille of Sumerson explain how the decisions clarify the scope of France’s anti-avoidance regime for foreign entities, while raising new questions for internationally mobile individuals and cross-border holding structures
Nicolas Duboille and Mathis Rossignol of Sumerson explain how France’s new withholding tax mechanism reshapes access to treaty relief and creates significant cash-flow and compliance implications
Nicolas Duboille and Mathis Rossignol of Sumerson analyse the far-reaching implications of a French Supreme Administrative Court decision clarifying the application of Article 123 bis of the General Tax Code
