France. Finance law for 2008 : extension of definition of French-source income for real property

• Autores: Henry Lazarski
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 6, 2008, págs. 321-323
• Idioma: inglés
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• Resumen

  • Details have been provided regularly of the various changes to the taxation of gains realized by non-residents in respect of real property situated in France. These changes are generally introduced in the annual Finance Laws. The Finance Law for 2008 (hereinafter: the Law) has continued this tradition. Specifically, the Law not only introduces a wider definition of real property gains, but also reorganizes and clarifies the taxing provisions regarding non-residents.