She's gone to Paris and isn't here.

Literal

She [topic-は] Paris [to-に] has-gone-and, here [in-に] [contrast-は] isn't.

行っている describes the resulting state of having gone — she went to Paris and is still there. This is the so-called 'verbs of motion + ている = result of motion' pattern, where ている doesn't read as ongoing action but as the persistent state after the motion completed. Compare 行っている ('has gone, is there now') with 行っていた ('had gone'). The contrastive は in ここには narrows focus: 'as for here, she isn't,' implying 'but she's somewhere else.'