International Tax

Business Operations in France (Portfolio 7130)

  • This Portfolio contains information designed to enable U.S. and other foreign investors to understand the commercial and tax law likely to be of concern to them in their business dealings with France.

Description

Tax Management Portfolio, Business Operations in France, No. 7130, contains information designed to enable U.S. and other foreign investors to understand the commercial and tax law likely to be of concern to them in their business dealings with France.

The Portfolio provides an overview of the principal problems confronting foreign businesses conducting operations in France. It examines the taxation of domestic and foreign corporations, partnerships, other business entities, resident individuals, and nonresident aliens. It also discusses the net wealth tax, inheritance and gift taxes, registration duties, local taxes, and the value added tax.

Rates of local taxes may vary considerably according to the location, and their level may be an important consideration when evaluating an investment proposal in France. The various taxes in this category and the value added tax, the single biggest revenue raiser, are discussed in detail. Finally, chapters are devoted to French anti-avoidance measures and to the application of tax treaties, with particular emphasis on the France-United States tax treaty.

The Portfolio also analyzes the various forms of doing business in France, investment incentives, exchange controls, distribution networks, labor and social security laws, and restrictive trade practices.

This Portfolio may be cited as Milhac and Bailleul-Mirabaud, 7130 T.M., Business Operations in France.


Table of Contents

I. General Background
II. Operating a Business in France
III. Forms of Doing Business in France
IV. Fiscal Law
V. Principal Taxes
VI. Taxation of Domestic Corporations
VII. Taxation of Foreign Corporations
VIII. Taxation of Partnerships
IX. Taxation of Other Business Entities
X. Taxation of Individuals — Residents
XI. Taxation of Individuals — Nonresidents
XII. Net Wealth Tax
XIII. Inheritance and Gift Taxes
XV. Local Taxes
XVI. Value Added Tax
XVII. Other Taxes
XVIII. Special Provisions Relating to Multinational Corporations: Anti-Tax Avoidance Measures
XIX. Avoidance of Double Taxation
milhac-edouard-2015
Edouard Milhac
CMS Bureau Francis Lefebvre
bailleul-mMirabaud-annabelle-2015
Annabelle Bailleul-Mirabaud
Associate
CMS Francis Lefebvre Avocats
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