| 000 | 01006cam a2200217 4500 | ||
|---|---|---|---|
| 001 | X121577 | ||
| 008 | 030307n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u121577 | ||
| 100 | _aDyson, H. | ||
| 245 | _aSpecial agents: under new rules many non-resident owners of French property must appoint a tax agent | ||
| 260 | _c2003 | ||
| 490 |
_aSolicitors' Journal _v147 (2) 17 January 2003, 52(1) |
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| 520 | _aFrom 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 | _aFRANCE | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aNON-RESIDENTS | ||
| 650 |
_aRESIDENTIAL PROPERTY _96266 |
||
| 650 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c72270 _d72270 |
||