Tax alert - Art.3 PLF 2020: Tax Domiciliation in France of the directors of large companies

Dorothée TRAVERSE, Partner and Pierre-Olivier MADELON, associate - 20 décembre 2019

The finance bill for 2020 is in the process of being definitively adopted. This edition is notably marked by the legislator's wish to modify the criteria for tax domicile for the directors of large French companies.