Territorialité Résidence Établissement Stable

In this analysis of recent legal rulings on tax residency and permanent establishments, Franck Le Mentec and his co-author examine cases involving both individuals and corporations. The CAA of Toulouse ruled on a dispute under the France-Senegal tax treaty, emphasizing that a taxpayer’s "permanent home" should be determined based on personal ties rather than assets, ultimately concluding that the individual became a tax resident of Senegal from 2015. Meanwhile, the CAA of Paris upheld France’s right to tax a UK-based company, Anotech Energy Global Solutions Ltd, after finding that its real management and decision-making occurred in France rather than the UK, justifying tax reassessments and penalties. The authors highlight how these decisions reinforce the courts’ focus on economic substance over legal form in determining tax residency.