• Alert / Newsletter
  • Corporate and transactional taxation
  • The 14 March 2023

Beneficial owner, beneficial owner and tax treaty

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If 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.

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THE TEAM

 

Dorothée Traverse

Attorney, Partner
Dorothée Traverse
 

Marie-Ève Chauvière

Attorney, Partner
Marie-Ève Chauvière
 

 

Jeanne-Ève Lepinay

Attorney, Associate
Jeanne-Ève Lepinay
 

Marion Hubier

Attorney, Associate
Marion Hubier
 

Marin du Repaire

Attorney, Associate
Marin du Repaire