Category: News

Deductibility of the loan and acquisition interests on the bare ownership (nue-propriété) on the part of the property society (SCI): a missed appointment for equalizing harmonization. On the combined legal basis of the articles 8, 13, 1o и 31,I, 1o, ...

Economic substance became a central notion in the struggle against a tax fraud and tax evasion, a consensus seeming to have been found by the authorities to make a new reference norm in the field. This article aims to demonstrate in which aspects the...

Luxembourg life insurance (l’assurance-vie luxembourgeoise) in financial management Usually called “Luxembourg life insurance” (l’assurance-vie luxembourgeoise), life insurance contract (or a contract of the capitalization) put on the market by the i...

For the application of the article 1647 E of the General Taxation Code of France (CGI) which had as an aim took into account a contributive capacity of the company according to their activity, the venture capital companies as the societies of capital...

1. The conditions for the recognition in France of the effects of a trust validly constituted abroad The French jurisprudence recognizes the validity of trusts constituted abroad according to the principle of the autonomy of the will which allows the...

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 informatio...

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 o...

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 ...

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 ta...

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 ar...

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 t...