Publié 23/09/2016 Lecture 1 minute
international_professionnel
General advance ruling
With the advance tax ruling procedure, you can provide details of your personal circumstances and refer questions to the tax authorities, and receive a reply which is binding on them.
Permanent establishment advance ruling
Using a permanent establishment advance ruling procedure, foreign businesses can contact the tax authorities to obtain confirmation that they do not have a permanent establishment or fixed base in France within the meaning of the tax treaty signed between France and their country of residence.