France: Withholding Tax On Nonresidents (Article 182 A Of The French Tax Code): Tax Residence Under Article 4 B Of The French Tax Code Takes Precedence Over The Franco-Swiss Tax Treaty - Kramer Levin Naftalis & Frankel LLP

France: Withholding Tax On Nonresidents (Article 182 A Of The French Tax Code): Tax Residence Under Article 4 B Of The French Tax Code Takes Precedence Over The Franco-Swiss Tax Treaty - Kramer Levin Naftalis & Frankel LLP

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In a recent decision, the French Administrative Supreme Court ruled on the applicability of the withholding tax provided for in Article 182 A of the French Tax Code (FTC)...

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