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6. Conclusion
There will always be seconded and expatriate employees, but company practices, as well as the legal and regulatory framework, are constantly evolving. Governments, and France among them, are seeking to simplify and coordinate regimes as much as possible, so that the rules do not constitute too great an obstacle to mobility.
As we have said, the European Union provides a favorable framework. This is not yet the case in certain countries that have signed neither a social security nor a tax agreement with France. In these situations, the role of the company is even more crucial.
In short, this is just an introductory overview. This field is constantly changing, and is specific to each country and each situation. It is therefore essential to refer to legal or country-specific works, to the websites of institutions such as the French tax authorities,...
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Conclusion
Bibliography
Websites
CFE – Caisse des Français de l'étranger https://www.cfe.fr
CLEISS – Centre des liaisons européennes et internationales http://www.cleiss.fr
Regulations
Law no. 76-1234 of December 29, 1976, art. 9: Dr. fisc. 1977, n° 3, comm. 44
Article R. 1221-10 of the aforementioned Labour Code, transposition of directive law no. 94-761
Article 1147 of the Civil Code created by law 1804-02-07 promulgated on February 17, 1804
Article 4 A of the CGI deals with tax domicile
Article 4 B of the...
Economic data
See figure 1 , which highlights the gap between life in London and life in Monterrey (Mexico). The main factors requiring financial compensation are the tense socio-political environment and safety risks.
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