The Resource Impact of the new U.K./France treaty : part II

Impact of the new U.K./France treaty : part II

Label
Impact of the new U.K./France treaty : part II
Title
Impact of the new U.K./France treaty : part II
Creator
Subject
Language
eng
Summary
Looks at topics as the extension of the definition of resident (and thus of treaty protection) to entities such as French partnerships and U.K. and French investment schemes ("residence"); changes potentially affecting the taxation of real estate gains ("capital gains"); transfer pricing and corresponding "appropriate adjustments" ("associated enterprises"), as well as; triangular situations ("interest", "royalties", "partnerships"). Also considers the move, vis à vis French resident persons, for some items of income and gains (directors' fees etc.), from an exemption system to the credit system
Citation source
In: Tax planning international review. - London. - Vol. 31 (2004),
http://library.link/vocab/creatorName
  • Cussons, P
  • D'Hont, P
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • residence
  • partnership
  • associated enterprises
  • capital gains tax
  • transfer pricing
Label
Impact of the new U.K./France treaty : part II
Instantiates
Publication
Label
Impact of the new U.K./France treaty : part II
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...