L'imposition des dividendes de source française : est-il fiscalement plus avantageux de résider en France ou au Luxembourg lorsque l'on perçoit des dividendes français ?

International audience ; What is the most advantageous fiscal residence for associates in receipt of dividends from France? This paper compares the situation in France and Luxembourg making a number of assumptions about the personal situation of the partners, whether they are physical persons or legal entities. A theoretical model of taxation is constructed and applied to four practical cases. It suggests that the tax obligation is more often lighter in Luxembourg than in France. ; Quelle est la résidence fiscale la plus avantageuse pour un associé qui perçoit des dividendes de source français... Mehr ...