Does the right to use a domain name on the Internet follow the tax regime of the intangible assets (« immobilisations corporelles ») entered into the registrant’s balance sheet and what should be the value for which it is registered? Following an audit of its accounts, eBay, a sub-subsidiary of the US firm eBay Inc., […]
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1 – The present study focuses on the exit tax system. Known in many legal systems, including in France, it is marked by an obvious technicality. It envisages the taxation of unrealized gains on social rights in the event of a transfer by the taxpayer of his fiscal domicile to another State. Regarding the French exit […]
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Please find bellow the procedure to follow and the list of the documents requested in order to obtain: – In first part, the condition to obtain a long-stay visa, with distinction between the “residence card to be requested within 2 months of arrival” and the “temporary residence permit”. – In second part, the conditions to […]
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1 – At a time when the sale in life annuity of real estate appears for a whole generation as a relevant alternative to supplement its income, it is useful to present the very special tax treatment that is reserved for the life annuity. As the taxation of life annuity is as little known as […]
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Order No. 2016-827 of 23 June 2016 on markets in financial instruments adapts French legislation to several European texts. In particular, it transposes Directive 2014/65/EU, known as ‘MiFID II’, and takes the measures implementing European Union Regulation No 600/2014, known as ‘MiFIR’, both of 15 May 2014. These two texts introduce a new organization of […]
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Object : Implementation of the French exit tax CONTEXT The fight against tax evasion processes, and in particular when they result in the relocation of the most important incomes and patrimonies, is one of the objectives of the legislator. The French exit tax, put in place to try to slow French tax relocations, is a […]
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