tax treaties Archives - Let's talk global tax

tax treaties

French landmark decision on the “beneficial owner” concept for tax treaty purposes

A landmark decision on beneficial ownership could significantly impact the French tax authorities’ approach to tax audits concerning royalties. In its decision on French company Sté Planet dated 20 May 2022, the French Administrative Supreme Court (Conseil d’État) ruled for...

It is expressly understood and agreed by readers, that the information in this blog is only informative and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. As a result, Mazars shall not be liable for any error of judgment or mistake of law or for any loss suffered by readers in connection with the content of this blog. The readers hereby waive, release, and agree not to sue Mazars or any of its member firms, affiliates, officers, directors, employees, or attorneys in respect of any claim in connection with, arising out of, or in any way related to this blog.

Categories

tax treaties

French landmark decision on the “beneficial owner” concept for tax treaty purposes