French Court of Appeals Holds Irish Digital Marketing Company does Not have PE in France under Ireland-France Tax Treaty

On 1 March 2018, the Paris administrative court of appeals issued its decision concerning whether an Irish subsidiary of U.S.-based ValueClick Inc. (now Conversant), a digital marketing company, had a permanent establishment in France.

The case involved Ireland-based ValueClick International Ltd. (ValueClick Ireland), which entered into a services agreement with another ValueClick subsidiary, ValueClick France, for the performance of marketing and administrative services. The French tax aut…