Article 155 A of the French General Tax Code
November 8, 2023
I. Amounts received by a person domiciled or established outside France as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the latter: – either, where these persons directly or indirectly control the person who receives the remuneration for the services; – or, where they do not establish that this person predominantly carries on an industrial or commercial activity,…
