- Alert / Newsletter
- Corporate and transactional taxation
- The 14 March 2023
Beneficial owner, beneficial owner and tax treaty
BackIf the administration questions the beneficial owner, do not forget to take advantage of the applicable tax treaty.
Our corporate and transactional tax team comments on a decision of the Paris Court of Appeal of 7 December 2022 which dismisses the protective provisions of the Parent-File Directive and the Franco-Luxembourg Convention on the grounds that the beneficiary of the amounts is only an apparent beneficiary.
.
Expertise
News Corporate and transactional taxation
-
- Corporate and transactional taxation
- Events
Our partner Dorothée Traverse is distinguished by Décideurs Magazine in the list of the “30 most emblematic names of the Paris Bar” in 2022
-
- Corporate and transactional taxation
- Events
Finance law for 2023 and other tax news
-
- Corporate and transactional taxation
- Alert / Newsletter
Transfer pricing and intra-group financing through OCA subscription