Treatment of Partnerships in the 2008 France-U.K. Tax Treaty

May 4, 2009
Download

Nicolas de Boynes and Andrew Howard co-authored the article titled, "Treatment of Partnerships in the 2008 France-U.K. Tax Treaty," published in Tax Notes International, Vol. 54, No. 5, Pages 401-409, a leading journal covering international tax issues, on May 4, 2009. The detailed article covers the efforts of the U.K. and French governments to reconcile the different tax treatment of partnerships in each jurisdiction, potentially leading to instances of double taxation and double exemption.