The aim of this course is to acquire some notions of taxation in international matters in order to know how to determine the tax rules applicable to a cross-border economic or patrimonial transaction.
Although the economy has become global, French tax law has remained rather sovereignist, marked by a principle of strict territoriality but also a desire to open up to the outside world, as evidenced by the proliferation of international tax treaties.
Given the risks involved, it is difficult to ignore international tax law issues when realizing, holding and using income or assets.
It is therefore becoming essential to include this tax parameter in the decision-making process for an operation of an international nature.
Description coming soon