Quick Summary.  Located in Western Europe, France borders Belgium, Luxembourg, Germany, Switzerland, Monaco, Italy, Andorra and Spain.  France has a unitary semi-presidential republic and is comprised of 18 integral regions with a capital at Paris.

The Constitution of the Fifth Republic, approved in 1958, provides for a bicameral legislature comprised of the National Assembly (Assemblée nationale) and a Senate.  The executive branch is lead by a president, who is head of state, and an appointed prime minster.

France is characterized by a civil legal system based primarily upon written, codified statutes.

Effective 2019, France provides for a tax on certain digital services.

Also effective in 2019, France has moved towards a withholding tax regime based on a pay-as-you-earn (PAYE) system.  The Finance Act Bill for 2019 also moves the taxation of non-residents towards the taxation of residents by eliminating certain withholding provision and implementing the PAYE system.

France is a member of the European Union (EU), the G7, G20, Organisation for Economic Co-operation and Development (OECD), and the World Trade Organization (WTO).


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