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Tax e-Lert - Commissionaire and Permanent Establishment

Zimmer decision: commissionaire and permanent establishment

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Tax e-Lert - Personal Income Tax Regime For French

Personal income tax regime for French "inbound" expatriates : A Tax Instruction clarifies the application of Article 155 B of the French tax code (Instruction 5 F-13-09 / B.O.I. n°79 dated August 7, 2009). The main clarifications provided by this Instruction are described below:

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Email: madrid @ oui-global.com

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