Taxation of non-residents, mirror of a tax haven?

La fiscalité des non-résidents, miroir d'un paradis fiscal ?

Jean-Raphael Pellas () and Etienne Douat
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: French taxation for non-residents benefits from tax reductions which are mainly due to the mobility of capital and therefore freedom of movement within the European Union. The principle of taxation linked to the situation of the assets (limited tax obligation) is one of the factors to take into consideration. However, on closer inspection, particularly with regard to real estate taxation, the supposed advantages are diluted or even disappear.

Date: 2010-03-15
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Published in Mélanges en l'honneur de Pierre Beltrame, PU Aix Marseille, pp.431, 2010, 978-2-7314-0703-7

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