Jun 10, 2022 Double tax treaties: the French supreme court rules that beneficial ownership can be used affirmatively by taxpayers and the French tax authorities By Cyril Valentin Juliette Brasart Tazio Jaegle In this blog, we examine the recent, and helpful, Planet case (20 May 2022, #444451, Société Planet; concl. C. Guibé), in which the...