News & Analysis as of August 28, 2025

Organization for Economic Co-operation and Development

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Caractérisation d’un établissement stable dans le domaine du digital en présence d’une activité occulte

Mayer Brown on 5/1/2025

Le Conseil d’Etat confirme l’existence d’un établissement stable et caractérise une activité occulte en l’absence de déclaration de cet établissement en France par application de l’article L. 169 du Livre des procédures...more

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Caractérisation d’un établissement stable dans le domaine du digital en présence d’une activité occulte

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