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You must refer to the tax treaty executed by France with the country in which the income originates.
05 octobre 2021
SOURCE : impots
When you are a resident of France and receive foreign-source income, you must refer to the tax treaty executed by France with the country in which the income originates. Always check with the local tax authority of the country in which the income originates to find out if you have filing and/or payment obligations in this country, even if you pay taxes in France.
15 février 2022
SOURCE : impots
The purpose of the mutual agreement procedure (MAP), which is an out-of-court procedure independent of any domestic law remedies, is to resolve situations of double taxation or situations in which taxation is non-compliant with a bilateral tax treaty.
05 août 2020
SOURCE : impots
14 juin 2023
International (EN) Professional
SOURCE : impots
The mutual agreement procedure (MAP) is an out-of-court procedure provided for in bilateral tax conventions which aims to eliminate the double taxation of taxpayers. It is independent of any domestic law remedies.
05 août 2020
SOURCE : impots
The mutual agreement procedure (MAP) is an out-of-court procedure provided for in bilateral tax treaties which aims to eliminate the double taxation of taxpayers.
05 août 2020
SOURCE : impots
05 octobre 2021
International particulier
SOURCE : impots
05 août 2020
International particulier
SOURCE : impots