French Social Security Charges (C.S.G. and C.R.D.S.) Are Creditable
/On June 26, the I.R.S. circulated an agency statement providing that the C.S.G. and the C.R.D.S. were not social “taxes” covered by the Totalization Agreement. The I.R.S. thus does not intend to challenge foreign tax credit claims for these two types of French social charges “on the basis that the Agreement on Social Security applies to those taxes.”
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