
May a UK dormant company benefit from the UK-France tax treaty?
Par Sylvie MANANKIANDRIANANA le 12/09/2025
A decision of a Court of Appeal has ruled that a UK dormant company may not be considered as a UK tax resident for the application of the UK-France tax treaty. In the case at hand, the French tax department evidenced that the company involved was registered as a dormant company with the UK tax administration, it did not have to file any income return nor have ... Lire la suite >