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

• Author(s)
• Latest Posts

Fabrice DELOUIS

Co-Founder & Partner - Taxation
Fabrice DELOUIS has been assisting his customers throughout their projects for the past twenty years.

He majored in tax law and obtained a DJCE (Diplôme de Juriste Conseil d’Entreprise/Business Law Consultant Degree). He also holds a Master of business and Tax Law.

• Taxation on dividends : amendment to the regime after the steria case - February 1, 2016
• Individual taxation and capital gains deriving from the transfer of securities - December 2, 2015
• Claim on french social contributions: consequences of « de ruyter » case - October 28, 2015
• Foreign companies collecting french-source dividends: you may get a tax refund! - September 24, 2015
• Holding : an attractive tax regime - July 15, 2015
• Double tax treaty (DTT) - July 7, 2015
• Impatriates Tax Regime - June 22, 2015
• Tax Free Zones (TFZ) - June 16, 2015
• Video game development tax credit - May 26, 2015
• Fiscal fraud : new online examples of tax schemes - February 19, 2015

View All Posts