Application concerning the existence of a permanent establishment in France
Model application for a ruling
Questionnaire relating to the implementation of the guarantee provided for in paragraph 6 of article L 80 B of the Book of Tax Procedures  

Please provide detailed replies, attaching any document liable to provide useful additional information.

I	IDENTIFICATION OF THE FOREIGN ENTERPRISE RESIDENT IN A COUNTRY BOUND TO FRANCE BY A TAX AGREEMENT

Corporate name		
Legal form		
Country of residence		
Precise address in the country of residence		
Elected domicile in France for the purpose of processing the application 		
Declared corporate purpose		
Description of the activity carried out		

II	INFORMATION CONCERNING THE ACTIVITY CARRIED OUT  IN FRANCE 
(in the case of several activities, the information must be provided for each activity)

1.	Nature of the activity in France
in particular, specify the relative size of this activity in relation to your own activity

2.	Human and material resources applied

3.	Nature and size of the clientele concerned

If the activity is carried out, totally or partially, by means of a physical facility and/or through an individual or a legal entity acting on your behalf in France, please reply  to paragraphs 4 to 13.
If you carry out an electronic-commerce activity, please reply also to Part  III
If you carry out a financial activity, please reply also to Part IV

4.	Nature of the facility at your disposal
- in particular, state whether this is a seat of management headquarters, a branch, an office, premises or establishment, a factory or workshop, a place for the extraction of natural resources, a site for construction or assembly, or equipment (machinery, transport equipment, IT equipment, etc..)
- state also whether you are the owner of the facility. If not, indicate the identity and address of the owner.  

5.	Geographic location of the facility
if the exercise of the activity involves several different places, indicate the address of each place concerned and provide the information required under paragraph 4 for each place. 

6.	Nature of the operations carried out
 specify in detail the operations for each facility

7.	Duration of utilisation and permanency of the facility
- specify, as necessary, the number of temporary interruptions in utilisation and their duration 
- if the activity is of a recurrent nature, specify the number of times when the facility is in use and the duration of each utilisation  
- if the duration of utilisation is brief but interrupted for unexpected reasons, specify these reasons (failure of the investment, etc.)

8.	Degree of autonomy of this facility 
specify, in particular, whether the facility has its own staff or a specially delegated representative, its own commercial, financial or technical services, separate accounts, decision-making centre, autonomous recruiting authority etc.

9.	Information relating to the staff used in France
specify the numbers and status of the staff, their place of residence, the duration of the missions they carry out in France and any authority they may be given to act on behalf of your firm. 

10.	Identification of the intermediary
specify, in particular, the person's name and address, the legal status (individual or legal entity  -- Siret number and APE code) and, if appropriate, his country of origin and the length of time he has spent in France

11.	Description of functions
specify the functions and the risks assumed by the intermediary in connection with your exchanges or relationships

12.	Authority given to the intermediary to sign contracts with customers in your name relating to your own activities 
- specify, in particular, whether the intermediary or intermediaries concerned are one or more of your subsidiaries or affiliates of your group established in France
- specify also the extent and frequency of the use of this authority by the person (or by a service belonging to these subsidiaries or companies)

13. The intermediary's legal and economic dependency 
- specify, in particular, the extent of the obligations incumbent upon this person (if appropriate, attach a copy of the relevant contract), his subordinate status (salaried employee, etc.), as well as details of the way in which he or she is remunerated
- specify whether this person also exercises an activity on behalf of other companies
- if you exercise an insurance activity, specify whether you receive premiums or insure risks in France through an agent established in France.

III	PARTICULAR CASE OF AN ELECTRONIC-COMMERCE ACTIVITY CARRIED OUT USING COMPUTER EQUIPMENT LOCATED IN FRANCE

- specify, in particular, whether the functions carried out by means of this equipment, of which you will indicate the nature and the location, constitute in themselves an essential part of your overall commercial activity
- if you carry out an activity through a web site hosted by a server located in France, indicate the address of this server and whether you have this site at your disposal or have concluded a hosting agreement with an Internet services provider. 

IV	SPECIAL CASE OF A FINANCIAL ACTIVITY CARRIED OUT IN FRANCE

-	Describe the nature of the functions carried out in France 
specify, in particular, the functions involved in the creation or management of a financial asset (for example, creation and maintenance of relations with customers, negotiation of the terms of contracts, raising of capital and other funds, administration, negotiation of the refinancing of loans, management of the risks taken as a result of the grant of the loan, etc.) 

-	Describe the assets utilised in France in carrying out these functions
specify, in particular, whether these consist of premises belonging to branches, IT systems, intangible assets (name, brand name or bank logo), banking services by Internet or telephone, etc. 

-	Describe the risks taken on in France as a result of the exercise of these functions 
specify, in particular, risks related to credit, interest rates and, where appropriate, exchange rates, etc.

Finally, you are informed that the reply made by the tax administration or resulting from its silence during a period of more than three months from receipt of this questionnaire (article L 80 B 6° of the Book of Tax Procedures) may not be interpreted as the statement of a formal position within the meaning of article L 80 B of the Book of Tax Procedures with respect to the taxation of activities consisting of the leasing of real estate that may be carried out by foreign firms solely because of the location in France of the buildings concerned.  The same consideration would apply in the event of the provision of incorrect information to the tax administration. 

Signed at ………………, on …………….
Certified to be complete, exact and sincere
Signature and function of the signatory