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Free Movement of Capital

Melchior Wathelet, Consultant to the CMS legal group, Professor at the University of Louvain-La-Neuve and former judge at the European Court of Justice in Luxembourg, compares the CFC rules in UK and French law

 
Melchior Wathelet Consultant to the CMS legal group Professor at the University of Louvain-La-Neuve and former judge at the European Court of Justice in Luxembourg compares the CFC rules in UK and French law
 
It may seem incongruous to write about direct taxation just when we are celebrating 100 years of the Entente Cordiale between France and the United Kingdom. Indeed direct taxation is an area where except for double taxation agreements states are currently waging war (albeit in the economic realm) either in order to attract a maximum number of enterprises and jobs or...

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