Boutourault, Pierre Yves
French high tax court confirms that The Former France - Switzerland tax treaty overrides the french CFC legislation / Pierre - Yves Boutourault, MarcellinN. Mbwa - Mboma .-- , 2002
FRANCIA
SUIZA
TRATADOS INTERNACIONALES
SOCIEDADES EXTRANJERAS CONTROLADAS
TRANSPARENCIA FISCAL
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
JURISPRUDENCIA
COMENTARIOS
Mbwa Mboma, Marcellin N.
Intertax: International Tax Reviewvol. 30, nº 12, 2002, p. 493-498
French high tax court confirms that The Former France - Switzerland tax treaty overrides the french CFC legislation / Pierre - Yves Boutourault, MarcellinN. Mbwa - Mboma .-- , 2002
FRANCIA
SUIZA
TRATADOS INTERNACIONALES
SOCIEDADES EXTRANJERAS CONTROLADAS
TRANSPARENCIA FISCAL
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
JURISPRUDENCIA
COMENTARIOS
Mbwa Mboma, Marcellin N.
Intertax: International Tax Reviewvol. 30, nº 12, 2002, p. 493-498