Tony I am interested to hear what you are doing. We are "going" to be in a similar situation. I have a retail business here, but have a very good manageress. I feel I only will need to be in the shop during December, and 4 to 5 other weeks of the year. I will however be doing the book keeping and stock keeping side of the business in France. It was my intention to take money out through dividends on an annual basis, thus only paying my corporation tax in UK. I still even though I have discussed this with my own UK accountant am not sure whether I should be paying taxes on what I bring into France. Reading the comments from this forum confuses me even further!! I would appreciate it therefore if you have got a moment to go into the Joint Tax Agreement further. Dids!