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…
The OECD presented on 05/10/2015 the final package of measures for a comprehensive, coherent and coordinated reform of the international tax rules[1] which has been discussed by G20 Finance Ministers at their meeting…
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…