The Resource Impact of the new U.K./France treaty : part II
Impact of the new U.K./France treaty : part II
Resource Information
The item Impact of the new U.K./France treaty : part II represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Impact of the new U.K./France treaty : part II represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Impact of the new U.K./France treaty : part II
- Title
- Impact of the new U.K./France treaty : part II
- 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
- Label
- Impact of the new U.K./France treaty : part II
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Impact-of-the-new-U.K.France-treaty--part/u1rVsRH8OB8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Impact-of-the-new-U.K.France-treaty--part/u1rVsRH8OB8/">Impact of the new U.K./France treaty : part II</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Impact-of-the-new-U.K.France-treaty--part/u1rVsRH8OB8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Impact-of-the-new-U.K.France-treaty--part/u1rVsRH8OB8/">Impact of the new U.K./France treaty : part II</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
