The concept of non-resident on international laws

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The concept of non-resident on international laws

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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.

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.

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[...] This withholding tax of 25% frees non-residents from the tax due on this income; and investment products on fixed incomes subject to compulsory levy (art 125 A. III), profits in real estate of professional nature (art 244 real estate capital gains (art 244 bis III), net gains on transfer of substantial interests INCOME SUBJECT TO WITHHOLDING TAX AND NOT DEDUCTED AT SOURCE In this case, the levy made at the source does not preclude the future taxation of income that has supported withholding; in return, the latter can be attributed due by the beneficiary. [...]

[...] Social additional on the income of parent company. They can, if need be, benefit from a reduction of income tax for certain investments in rental accommodation of tourism. In addition, the taxpayer, domiciled outside France and receiving exceptional or delayed income, may benefit from a staggering foreseen in art of GTC A 163-0. THE FIXED-DETERMINATION Following the finance bill of 1987, a reform of the provisions of Article 168 of the Tax Code, predicts that a person not residing in France, but taxable on his income from a French source may be subject to fixed taxation according to the external signs in the event of marked disproportion between his lifestyle and his income (cf. [...]

[...] To avoid double taxation, conventions lay down the rules of territoriality in defining the concept of "resident" and indicating how for each income which country, source or resident has the right to impose. Where a person is likely to be imposed in 2 different states, "the judge of the tax must first question the existence of a residence in France, under domestic law". Next one must consider whether the existence of a tax treaty is an obstacle in the imposition foreseen by the domestic law March stopping Memmi). [...]

[...] The practice of tax law conventionally recognized in France as well as in the source State, could on the other hand encounter certain limits. Part The tax status of non- resident persons in France receiving income from a French source Section I location of taxable income 1 The determination of income from French source Section 164B of the GTC provides a listing of income from a French source. The rules of source laid down by this text are designed to delineate the scope of income tax, subject to provisions in tax treaties, vis a vis persons not having their tax domicile in France and the scope of withholding taxes at the source imposed by the legislature to ensure the payment of tax to the treasury because of certain income, and prevent some forms of fraud or international tax evasion. [...]

[...] This tax is applicable regardless of the type of the corporate body: partnerships or equity, associations but companies whose shares are admitted to trading on a regulated market, international organizations and foreign governments, retirement funds, non-profit organizations are not subjected to its. The tax is due in respect to property or property rights owned as of January 1 of the tax year. However, the following are not subject to this tax: - companies with their headquarters in a State which has concluded with France a tax treaty for administrative assistance to fight against fraud and tax evasion, provided that they shall make annual declarations No by specifying the location of the building, its contents and its market value at 1 January and identity of members and the number of shares or stocks held by each of them. [...]

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