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French Court of Appeals Confirms No PE for Google Ireland in France

|Approved Changes|France-Ireland
France-Ireland

On 25 April 2019, the Paris Administrative Court of Appeals confirmed a lower court judgment and struck down a reassessment of EUR 1.15 billion imposed by the French tax authorities on Google France, which according to the authorities, constituted a permanent establishment in France for Google Ireland in relation to its Adwords services (search-based advertising). In July 2017, the Paris Administrative Tribunal issued a judgment finding that Google France did not constitute a permanent establ…

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