French Taxation of Inbound Investments

	Introduction	5
I.	French corporate tax rate	7
II.	Acquisition of a French company	9
III.	Tax regime of French holding companies	11
IV.	Taxation of flows between a French corporation and its foreign parent company	13
V.	Services supplied in France by a foreign company - risk of permanent establishment	17
VI.	Taxation of foreign employees seconded to France	19
	Conclusion	21