In a case dated 18 April 2017, the Administrative Court of Appeal of Paris reminded that, for the purposes of the annual tax on offices, commercial and storage premises provided
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Annual tax on offices in the Paris area and impact of work in progress as of 1 January of the Year
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Progressive decrease in French CIT rate and consequences on taxation of non-residents’ real estate capital gains
French real estate capital gains realised by non-residents are subject to a withholding tax of 33.1/3% subsequently creditable against French CIT. With the new Finance Act for 2017, however, the