For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Union or in another State party to the Agreement on the European Economic Area and which provide technical assistance enabling better knowledge of the non-wage income received in that State by their clients or members and ensuring the accuracy of their tax returns enter into an agreement with the Director General of Public Finances or his delegate, covering a period of three years, in which they undertake to carry out the controls provided for in Article 1649 quater E for management centres in respect of their members, under the conditions set out in the same article.
The terms and conditions for issuing the authorisation, entering into the agreement with the tax authorities and monitoring the agreement are specified by decree in the Conseil d’Etat.