The French Administrative Supreme Court provides clarifications on the French CFC regime in a non-EU context

Written by Yves Rutschmann and Victor Camatta

Published on European Tax Blog

In a decision dated 25 April 2022, the French Administrative Supreme Court has provided useful clarifications on the French CFC regime (art. 209 B of the FTC) in a non-EU context. Although it relates to the French CFC regime in its version applicable in 2010, this decision should be relevant for the current version of the text. Read more