France: Recent developments: Significant improvements regarding the taxation of quoted real estate investment companies and important changes to the taxation of real property gains realized by non-residents

• Autores: Henry Lazarski
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 5, 2005, págs. 213-216
• Idioma: inglés
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• Resumen

  • This note considers a clarifying ruling on the provisions relating to the favourable tax regime for quoted real investment companies and the introduction of further favourable measures for these companies as well as the changes regarding the taxation gains realized by certain non-resident individuals and companies on the sale of real property held through fiscally "transparent" companies.