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Relocation Of Executives To France

 
Fabrice Rué and Gregory Tulquois of Cariddi Mee Rué correspondents at the French Bar with DLA Piper Rudnick Gray Cary US LLP explain the impact of the new tax treaty on the relocation of executives to France
 
The circumstances under which an executive of a UK company is seconded to France for a certain period of time is a very frequent illustration of a practical aspect of a new form of entente cordiale particularly in light of the signing on 28 January 2004 of a new UK/France income tax treaty (the new treaty). Although not in force it is important to examine the practical implications of the rules governing the presence of UK executives in France per the new treaty vis-à-vis the 'old rules' laid out...

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