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5.5.5. Dividends, Interest and Royalties

Dividends, interest and royalties received by non-resident companies engaged in a business in France are assessed to corporate income tax under French standard rules and rates, if such income is attributable to an establishment in France. In this respect, dividends received may qualify for the participation exemption if the conditions are satisfied. If the income items are not attributable to an establishment in France, they may still be subject to withholding tax in France (see Sec.  8.2.3 )