The Tax Administration of France revised the guidelines on the withholding tax exemption regime applicable to dividends paid to foreign undertakings for collective investment on 7 December 2016. According to the amended guidelines a refund decision taken by the French tax administration may validate the exemption of the withholding tax until 31 December of the second year following this decision.
France-Administrative guidance published on withholding tax exemption on dividends paid to foreign investment funds
December 14, 2016
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