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French high tax court confirms that The Former France - Switzerland tax treaty overrides the french CFC legislation Pierre - Yves Boutourault, MarcellinN. Mbwa - Mboma

By: Boutourault, Pierre Yves.
Contributor(s): Mbwa Mboma, Marcellin N.
Material type: ArticleArticlePublisher: 2002Subject(s): FRANCIA | SUIZA | TRATADOS INTERNACIONALES | SOCIEDADES EXTRANJERAS CONTROLADAS | TRANSPARENCIA FISCAL | FISCALIDAD INTERNACIONAL | DOBLE IMPOSICION | JURISPRUDENCIA | COMENTARIOS In: Intertax: International Tax Review vol. 30, nº 12, 2002, p. 493-498
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