Special agents: under new rules many non-resident owners of French property must appoint a tax agent (Record no. 72270)

MARC details
000 -LEADER
fixed length control field 01006cam a2200217 4500
001 - CONTROL NUMBER
control field X121577
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030307n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121577
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Dyson, H.
245 ## - TITLE STATEMENT
Title Special agents: under new rules many non-resident owners of French property must appoint a tax agent
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Solicitors' Journal
Volume/sequential designation 147 (2) 17 January 2003, 52(1)
520 ## - SUMMARY, ETC.
Summary, etc. From 1 January 2003 French rules change and all companies which are not incorporated in France are required to appoint a representant fiscal (tax agent) irrespective of the sale price, length of ownership or if there is tax liability. For private individuals a tax agent must only be appointed where the price exceeds 100 000 euros and the ownership period is less than 22 years.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FRANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NON-RESIDENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL PROPERTY
9 (RLIN) 6266
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-COMMERCIAL PROPERTY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 07/03/2003   X121577 121577-1001 06/08/2019 1 06/08/2019 Journal article