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Legal Briefing
Vive la difference?
Practice Area: Corporation Tax
Sector: Public sector
Jurisdiction: France
Published: 10 February 2010
Law Firm: CMS
Overview
Individuals domiciled in France are, unless otherwise provided by an applicable tax treaty, taxable in France on their worldwide income. Similarly, resident individuals who are both ordinarily resident and domiciled in the UK are liable to tax on their worldwide income and gains, wherever these arise.
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