1- In France, several provisions of the General Tax Code (« Code Général des Impôts », or « GTC ») and the Tax Procedures Book (« Livre des Procédures fiscales » or « TPB ») regulate the owning of offshore accounts, by measures such as the information of the Administration and the authorization of automatical […]
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In the case where, at the request of the taxpayer, the auditor carries certain accounting documents, the documents taken must be returned in their entirety before the end of the audit operations. As the failure to return to the taxpayer all or part of the accounting documents which have been carried away may deprive the […]
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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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