French Tax Update - Income Tax Incentive for Impatriates, Recent Case Law and an Update on EU Projects

The present French Tax Update will first provide an overview of the French personal income tax regime for impatriates, and then focus on an overview of several significant publications, including: (i) the constitutional rulings on the cumulative application of tax and criminal penalties; (ii) the principles applicable in presence of the activity carried out by a undeclared French permanent establishment; (iii) the preliminary ruling requests on the 3 percent tax on distributed income; and (iv) an update on the expected agendas for the European Financial Transactions Tax and the Anti-Tax Avoidance Directive.

Please contact Siamak Mostafavi if you are interested in this issue.

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