Tax

25 Jun 2018
Singapore Tax Regime – Main Principles

Corporate Income Tax (CIT) A company, whether incorporated in Singapore or otherwise, is considered a resident of Singapore for tax purposes if the place of control and management of its business…

27 Jul 2016
The proportional penalty of 5% for the absence of disclosure of foreign bank accounts is unconstitutional

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…

10 Mar 2015
European Court of Justice’s decision on non-residents taxation : removal of the social-security contributions of 15,5% on real estate income ?

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…