The Resource The new UK/France income tax treaty : ententes légales/ententes cordiales?

The new UK/France income tax treaty : ententes légales/ententes cordiales?

Label
The new UK/France income tax treaty : ententes légales/ententes cordiales?
Title
The new UK/France income tax treaty : ententes légales/ententes cordiales?
Creator
Subject
Language
eng
Summary
Discussion of the changes introduced by the new UK/France tax treaty. Deals with the wider scope of the treaty (more taxes are covered and the personal scope is widened), new rules regarding various categories of income (dividends, immovable property income and gains, capital gains, directors' fees) and other provisions (limitation of the remittance basis, non-discrimination and exchange of information, application of the French CFC rules, and application of the French thin capitalisation rules)
Citation source
In: The tax journal. - Croydon. - (2005),
http://library.link/vocab/creatorName
  • Bailleul, A
  • Juilhard, P
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • dividend
  • immovable property
  • capital gains tax
  • remittance basis
  • non-discrimination
  • exchange of information
  • CFC
  • thin capitalization
Label
The new UK/France income tax treaty : ententes légales/ententes cordiales?
Instantiates
Publication
Label
The new UK/France income tax treaty : ententes légales/ententes cordiales?
Publication

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