New French rules regarding 'withholding tax on cross-border financing arrangements' (application of Article 13 1 quater of the French Tax Code) - Intertax View New French rules regarding 'withholding tax on cross-border financing arrangements' (application of Article 13 1 quater of the French Tax Code) by - Intertax New French rules regarding 'withholding tax on cross-border financing arrangements' (application of Article 13 1 quater of the French Tax Code) 18 3 Intertax