France · Report · Rapport d'information
2016-98
Withholding tax: a shock of complexity
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Rapport d'information
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Summary
Article 38 of the finance bill for 2017, as presented by the Government, provides for the establishment of a withholding tax on income tax. This information report therefore seeks to develop an in-depth analysis of this system.
Machine translation from French. The official text remains authoritative.
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