Citizenship and Taxation in France
Abstract
The article examines the 2013 tax treaty between Andorra and France, which includes a specific clause aimed at combating the effects of "tax exile" by means of potential taxation based on citizenship.
L'article étudie la convention fiscale entre Andorre et la France de 2013, qui comprend une clause spécifique visant à lutter contre les effets de l'"exil fiscal" par le moyen d'une imposition potentielle fondée sur la nationalité.
Domains
Law| Origin | Files produced by the author(s) |
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