Double tax treaty (DTT)

Definition : Double Tax Treaty (DTT) between France and another state (120+ in France)

Taxes concerned by DTT:

• Income tax and wealth tax
• Corporate tax
• Gift and inheritance tax
• Other registration fees
• Stamp duties

Role of DTT :

• Avoidance of double taxation
• Avoidance of tax fraud and tax evasion
• Establishing the right to tax of each state
• Protecting tax payers
• Limiting withholding tax rates especially on dividend, interest, royalty, and capital gain

• • France has one of the most extended network in the world