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Service Fee Payments to Non-Residents: Supreme Court Decision on Concurrent Application of Deductibility Denial and Withholding Tax — Orbitax

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Service Fee Payments to Non-Residents: Supreme Court Decision on Concurrent Application of Deductibility Denial and Withholding Tax

|Approved Changes|France
France

The French Supreme Administrative Court (Conseil d'Etat) on 31 May 2024 rendered its decision in the 5Com case (CE, 31 May 2024, no. 482470) concerning the concurrent denial of a tax deduction for payments to non-residents and, in addition, the application of a withholding tax on the same payments. The decision, whilst somehow unsurprising, comes with a twist.

Article 238A of the French Tax C…

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