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Leading Internet Case Law

TAXATION: Google Ireland Ltd not subject to French taxes for its AdWords service


Administrative Court of Paris, 12 July 2017, n° 1505113, 1505126, 1505147, 1505165 and 1505178

In a set of five decisions, the Administrative Court of Paris has found that Google Ireland Limited (‘GIL’) is not taxable in France due to its lack of a permanent establishment in the country, which is the result of the specific contractual arrangements it has with its French SARL sister company Google France (‘GF’).

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