Special agents: under new rules many non-resident owners of French property must appoint a tax agent
Series: Solicitors' Journal ; 147 (2) 17 January 2003, 52(1)Publication details: 2003Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | X121577 (Browse shelf(Opens below)) | 1 | Available | 121577-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
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.