Decree of February 16, 2021 amending the decree of May 15, 2013 as amended fixing the list of countries not members of the European Union with which France has a legal instrument relating to mutual assistance having a scope similar to that provided for by Council Directive 2010/24 / EU of March 16, 2010 and by Council Regulation 904/2010 of October 7, 2010
This decree updates the decree of 15 May 2013 by adding the following States: Antigua and Barbuda, Armenia, Bosnia and Herzegovina, Cape Verde, Dominica, Ecuador, Grenada, Cook Islands, Jamaica, Kenya, Kuwait, Nauru, Niue, Northern Macedonia, Pakistan, Turkey, the United Kingdom of Great Britain and Northern Ireland and the United States of America, Turkey and Vanuatu. As a result, companies established in these different countries are exempt from designation in France of a fiscal representative.
Source