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France: Taxation of real estate capital gains and the questionable outcome of the French assimilation process

Nicolas Duboille and Hugo Levit of Sumerson examine the taxation of real estate capital gains in France by non-residents and consider a case when the seller is a Delaware corporation. ....

United States , Hugo Levit , Nicolas Duboille , French Administrative Supreme Court Conseil , Euromoney Institutional Investor , French Tax Code , French Administrative Supreme Court , Privacy Policy , Institutional Investor ,

Taxation of real estate capital gains in France and the questionable outcome of the French assimilation process

Nicolas Duboille and Hugo Levit of Sumerson examine the taxation of real estate capital gains in France by non-residents and consider a case when the seller is a Delaware corporation. ....

United States , Hugo Levit , Nicolas Duboille , French Administrative Supreme Court Conseil , Euromoney Institutional Investor , French Tax Code , French Administrative Supreme Court , Privacy Policy , Institutional Investor ,

France is well positioned for a strong post-Covid rebound

France is well positioned for a strong post-Covid rebound
iflr.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from iflr.com Daily Mail and Mail on Sunday newspapers.

New York , United States , France General , Hong Kong , United Kingdom , Champagne Ardenne , Hubert Bazin , Nicolas Vanderchmitt , Fanny Nguyen , University Of Paris Ii Panth , Shanghai University , Ministry Of Economy , Eu Commission , Accor Hotels , French Competition Authority , French Ministry Of Economy , French Chamber , French Competition Authority Autorit , Georgetown University , Sorbonne University , Cleary Gottlieb Steen Hamilton , Euromoney Institutional Investor , Sciences Po Lyon , Paris Institute For Political Studies Sciences Po , Emmanuel Macron , President Macron ,

French special expatriate tax regime: A breath of fiscal oxygen under control

French special expatriate tax regime: A breath of fiscal oxygen under control
internationaltaxreview.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from internationaltaxreview.com Daily Mail and Mail on Sunday newspapers.

United Kingdom , Alexia Dal Ponte , Nicolas Duboille , French Administrative Supreme Court Conseil , European Union , Euromoney Institutional Investor , European Commission , French Administrative Supreme Court , French Tax Authorities , French Administrative Supreme , French Tax Code , Fortune Immobili , Finance Law , Privacy Policy , Institutional Investor , ஒன்றுபட்டது கிஂக்டம் , அலெக்ஸியா பருப்பு பாஂட் , ஐரோப்பிய தொழிற்சங்கம் , ஐரோப்பிய தரகு , பிரஞ்சு வரி அதிகாரிகள் , பிரஞ்சு வரி குறியீடு , நிதி சட்டம் , ப்ரைவஸீ பாலிஸீ , நிறுவன முதலீட்டாளர் ,

France: Twin cases reduce the scope of taxing capital gains on sale of French shares

January 25 2021
When enacted in 1978, Article 244 bis B of the French Tax Code (FTC) provided for thetaxation of capital gains recognised upon the disposal by non-French natural persons or look-through partnerships of a significant shareholding (more than 25%) in a French entity. This tax mechanism was later modified to include the capital gains realised by non-resident companies subject to a tax that is comparable to French corporate income tax (CIT), by the French Amending Finance Law dated December 30 1993, which came into force on January 2 1994.
As an exception to the principle of taxation of capital gains on movable properties in the state of residence provided in double tax treaties (DTTs), this tax only applies to taxpayers established in countries that have not concluded a DTT with France, or in countries having concluded a DTT which expressly allows the source state to apply such tax (e.g. Austria, Italy, Spain, or Sweden). ....

Îe De France , Alexia Dal Ponte , Nicolas Duboille , European Union , Euromoney Institutional Investor , French Supreme Court Conseil , Versailles Administrative Court , French Tax Code , French Amending Finance Law , French Supreme Court , Privacy Policy , Institutional Investor , அலெக்ஸியா பருப்பு பாஂட் , ஐரோப்பிய தொழிற்சங்கம் , பிரஞ்சு உச்ச நீதிமன்றம் கந்ஸீயைல் , பிரஞ்சு வரி குறியீடு , பிரஞ்சு உச்ச நீதிமன்றம் , ப்ரைவஸீ பாலிஸீ , நிறுவன முதலீட்டாளர் ,