Non-Residents’ Property Investments: The End of Discrimination?

Journal
Author
Saïac, J.
Country
France
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses the decision of the French Supreme Administrative Court concerning the different tax treatment of French residents and non-residents with regard to their investments in personal property.