Tax development: Permanent establishment in France

On 11 December 2020, the French Supreme Administrative Court ruled that Valueclick International, an Irish company in the digital sector, had a permanent establishment in France, for purposes of both corporate income tax (CIT) and value-added tax (VAT), through another Valueclick subsidiary, Valueclick France. In this episode of TMT Talk, Kate Alexander, Ariane Calloud, and Erik Christenson review this landmark decision from the perspectives of French and US tax law. Listen to our panel of experts explore both the national implications and possible global impact of this ruling, which is particularly relevant to technology companies interested in entering the French market.

Om Podcasten

A tech-entwined world necessarily puts focus on technology companies and the opportunities that arise with them. TMT Talk, the Global TMT industry podcast, will help you navigate and prioritize via insights from top legal advisers in strategic technology markets. We'll go into the issues, how they affect businesses, society, and the way players deal with them.