The French Supreme Administrative Court (Conseil d’Etat) canceled on 15 November 2021 the French tax authorities’ (FTA) guidelines denying a tax credit in France for the amount of foreign tax
How to get through the fiscal Middle Ages in Europe ?
For a millennium, Europe experienced a chaotic transition from the Roman Empire order to the one of nation states that emerged during the Renaissance. During this period of time, the
P&O Ferrymasters Ltd – Fixed establishment
A French company was held to be the fixed establishment of a company established outside of France in respect of its international maritime transport activity carried out for French customers.