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Your search keyword '"TAXATION of real estate businesses"' showing total 2 results
Start Over Descriptor "TAXATION of real estate businesses" Region france
2 results on '"TAXATION of real estate businesses"'

1. New tax set-up boosts quoted property investment.

Author

Royou, Philippe

Subjects
TAXATION of real estate businesses, REAL property tax, PROPERTY tax, TAXATION
Abstract

Deals with the establishment of sociétes d'investissement immobiliers cotées (SIIC), a tax privileged regime for publicly quoted property investment companies in France. Requirements for the SIIC; Difference of SIIC from other European real property fund tax regimes; Distribution requirements for SIIC and any subsidiary; Activities which are taxable and exempt under SIIC. INSET: Non-resident shareholders.

Published
2004

2. Luxembourg: Luxembourg signs new protocol to treaty with France.

Subjects
DOUBLE tax agreements, DOUBLE taxation, TAX laws, CAPITAL gains tax, TAXATION of real estate businesses
Abstract

The article reports that the France-Luxembourg double tax treaty (DTT) protocol was signed on September 5, 2014. Topics discussed include the amendment of rules applicable to capital gains on the sale of real estate company shares or other rights, allocation of the right to tax the gains to the source country and taxation of gains in the same way as real estate income.

Published
2014

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