| Tekijä: | Lazarski, H. |
| Otsikko: | France : 3% tax real property owned directly or indirectly by foreign companies : new developments. |
| Lehti: | European Taxation
1987 : VOL. 27:11, p. 335-338 |
| Asiasana: | MULTINATIONAL COMPANIES PROPERTY TAX FRANCE |
| Kieli: | eng |
| Tiivistelmä: | A review of the tax system applying to foreign corporate bodies owning real property in France. Reference is made to the four decisions affecting tax: foreign companies owning property in France, the Franco-Swiss treaty, a Swiss company owning property in France and Canadian ownership of the shares of a Swiss company that owned 95% of a French company. The author advocates ownership through a company in a country on the list annexed to the April l3 l983 ruling. |
SCIMA