The Minister of Economy, Finance and Industry and the Minister of Higher Education and Research presented a paper on the review of the research tax credit (CIR). Private Research and development (R & D) is a key factor for increasing business productivity, exports and business results. Thus, CIR is one of […]
The State Council reaffirms that the non-resident partners of partnerships are taxed in France because of their participation in society and he said that the OECD model tax treaties do not object. The rules for taxing non-resident partners of partnerships are now described. The State Council reaffirms that the non-resident […]
Section 24 allows a French resident to charge the tax due from it in France a tax credit equal to the French tax on U.S. source taxable wages in the United States even if they do have not actually been imposed. CE 29 juin 2011 n° 320263, 3e et 8e […]
The text notably reduces the taxation of estate owning in favour of a heavier taxation on transfer of property, proceeds with the reform of the Wealth Tax and the removal of the tax shield. As originally planned by the Ministry of Budget, the law should yield nearly 200 million in additional revenue […]
The Minister of Economy, Finance and Industry presented a paper on the meeting of Heads of State and Government of the euro zone. The Heads of State and Government of the euro area and the institutions of the European Union met Thursday, July 21, 2011 to define a response to […]
The four characteristics of this type of investment are: 1 – Buying a Home on the plan or nine built in a resort ranked 2 – Management of the property entrusted to a management company who will handle the lease of the property, maintenance, and will guarantee the collection of […]
Such an investment can be summarized in four points: 1 / You buy a new home (or shots) in a tourist residence closed. 2 / You entrust the management of your property management company that takes care of everything (maintenance and rental of the property) and rent guarantees. 3 / […]
The European Commission has, knowingly, introduced in 2007 a case against the only Portugal. Indeed, the case of France is very different. If there is unequal treatment in terms of real estate gains, it is in France, to the detriment of residents : n’acquittent non-resident taxpayers or the CGS or […]
The proposed surcharge for residential homes of the French living abroad and foreigner having second home or real estate investments in France, planned as part of the tax reform debate in Parliament, will be abandoned, said Saturday Thierry Mariani told AFP, Secretary of State for Transport . It was decided […]
The administration released earlier this year a statement on the new documentation requirements for transfer pricing (Instruction of 23 December 2010, four A-10-10) introduced by Article L 13aa of the LPF. The requirements apply to fiscal years beginning on 1 st January 2010, but in the context of tax audits […]
