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In France, the withholding of the tax at the source has been voted 22 december of 2016.
The text from tax authorities with most explanations must be published for an application in 2018. The aim is to levy the income tax directly at the source and to replace the payment of the tax a year after the income year.
To have an overview of the national tax systems, France propose to compare the different legislations.

Download Document: Witholding tax survey – March 2017.pdf