Tax
Real estate investments – recent developments in French law
Whether you have already existing real estate investments in France or you contemplate to invest in France, please find hereafter a selection of the main recent legal, tax and regulatory…
Singapore Tax Regime – Main Principles
Corporate Income Tax (CIT) A company, whether incorporated in Singapore or otherwise, is considered a resident of Singapore for tax purposes if the place of control and management of its business…
The proportional penalty of 5% for the absence of disclosure of foreign bank accounts is unconstitutional
By decision dated July 22, 2016 (Decision n° 2016-554 QPC), the French Constitutional Court ruled that the provisions of Article 1736, IV of the French Tax Code (“FTC”) which determine…
European Court of Justice’s decision on non-residents taxation : removal of the social-security contributions of 15,5% on real estate income ?
The contribution of overall 15,5% on real estate income or other income from assets is considered as an unequal treatment for EU non-residents who already are subject to social security…
