The concept of non-resident on international laws

Type :

Presentation

Pages :

9 pages

Format :

.doc

Published date :

01/20/2009

Category :

Law & contracts

Sub category :

International law

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Summary :

Introduction.
The tax status of non- resident persons in France receiving income from a French source.
1. The determination of income from French source.
2. The incidence of tax treaties.
3. The principles of determining the tax base.
4. The specificity of the liquidation and recovery of tax.
The tax status of non- resident persons in France with a house.
1. Section I liability conditions of a person not domiciled in France with a house.
2. The principles related to the possession of a habitable property.
3. The exemptions in section 164C of the GTC.
4. Section II modalise taxation.
5. The determination of the rental value.
6. The lump sum taxation.
Appendices.
1. Taxation of non-residents in light of other taxes.
2. Taxation to tax on capital.
3. Taxation of real estate capital gains.
4. Tax on buildings owned by certain corporate bodies.
Bibliography.

Abstract

The tax situation of each person is defined in relation to his domicile tax. According to Article 1 of the law of 29 December 1976 applicable for the first time to the income for the year 1977 and codified in section 4A of the GTC, "people who have their domicile tax in France are liable for income tax because of their total income. Those whose domicile tax is located outside France are liable to this tax because their income is from a French source. " This law of 1976 reforming the rules of territoriality of income tax divides the individuals whatever be their nationality, according to their domicile tax determined from the criteria listed in Article 4B of GTC, of home, principal residence, a profession, finally, the center of economic interests. When the person can be considered as fiscally domiciled in France, he is subject to unlimited tax liability, i.e. he is subject to income tax, on his entire income from French and foreign sources. On the other hand, he who does not meet any of 4 legal conditions to be considered as fiscally domiciled in France is subject to limited tax liability.