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