The French tax authority issued a release on 29 April 2024 concerning its position on the scope of withholding tax on salaries, wages, pensions, and life annuities paid to individuals with tax domicile outside France. The release follows a recent decision of the French Supreme Administrative Court (Conseil d'Etat), which determined that whether an individual has tax domicile outside France, and subject to withholding tax, had to be assessed in light of the provisions of domestic law provided…