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This review of tax news focuses on the main case law decisions of recent months:
Corporate income tax and permanent establishment (CAA Paris, 24 January 2024, Sté Teads France, n°22PA03519; CAA Douai, 17 August 2023, Sté Clan's World, n°21DA02808)
Payroll tax and tax liability ratio: the importance of proving the functions performed by employees or corporate officers (CAA Nantes, 30 January 2024, no. 23NT00974; CAA Paris, 22 March 2024, no. 22PA00303)
Tax treaties: flat-rate tax credits and the cut-off rule (CE, 19 February 2024, no. 469407, Minister vs Somfy)
