impôt sur le revenu – Déduction d'impôt sur l'obligation alimentaire vers les pays étrangers

This written question concerns the tax deductibility of alimony payments made to individuals residing in foreign countries. It seeks clarification on the application of French income tax laws in such cross-border situations. The question affects individuals who pay alimony to ex-spouses or children living abroad and impacts the calculation of their taxable income in France.