Citizenship and Taxation in FranceEuropean Taxation (2015)
This article discusses the Andorra-France Income Tax Treaty (2013), which includes a specific clause to tackle the effects of “tax exile”, potentially paving the way for citizen-based taxation in the future.
Publication DateMay, 2015
Citation InformationAndreas Kallergis. "Citizenship and Taxation in France" European Taxation Vol. 55 Iss. 5 (2015)
Available at: http://works.bepress.com/andreas_kallergis/1/