Tax
Covid 19 Insights / May 2020 – Sagasser Tax & Law participated in this world wide in-depth study on the legal and tax effects of Covid 19 for France and Germany.
FRANCE In March 2020, French authorities have introduced (i) strict restrictions on movement of the population and (ii) ordered the administrative closedown of many activities (schools, cafés, restaurants, hotels, etc.)…
Real estate investments – recent developments in French law
Whether you have already existing real estate investments in France or you contemplate to invest in France, please find hereafter a selection of the main recent legal, tax and regulatory…
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…
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…
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…