BKLM740110 - Double Taxation Relief: France: background

On 21 November 2010 HM Treasury announced that the UK and France had come to an understanding with regard to relieving double taxation of banks in respect of both countries바카라 사이트™ bank levies.

The announcement also stated that the principle of 바카라 사이트˜home state primacy바카라 사이트™ would be used in order to give effect to relief from double charging in relation to the two countries바카라 사이트™ bank levies.

Rules setting out how relief for the French bank levy is to be calculated and allowed against the UK bank levy are contained in ()