Could you please explain what the 183-day rule in France actually entails? I've heard about it in relation to tax residency, but I'm not quite clear on the details. Could you clarify how this rule is applied? Does it affect individuals differently from companies? Also, are there any exceptions to this rule? And how does it impact someone's tax obligations if they spend more or less than 183 days in France? Finally, are there any penalties for violating this rule? I'd really appreciate a comprehensive explanation.