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Tax Agreement En Francais
In the case of France, the income and corporate tax provisions apply and include withholding tax or instalments related to income and corporate tax. In the case of Singapore, income tax applies. For more information on the agreement and related New Zealand legislation, please visit the Inland Revenue website. BulgariaThe full version of the agreement (in French) is available on the website of the Directorate General of Public Finance (pdf, 99.7kb). In the case of a person established in both countries, his or her tax residence is determined by the location of his permanent residence, but if permanent housing is in either country or in neither country, the centre of vital interest is taken into account. If long-term interest rate factors do not determine where you live, a regular stay is considered. and if the person does not have a habitual residence in both countries, nationality is taken into account; And if the person is a national of either country or one of them, the States Parties determine the place of residence by mutual agreement. Income from one country of a contracting state from real estate in the other contracting state may be taxed in that other state. Income from a company`s real estate and income from real estate used to provide independent personal services are also covered by this provision. Revenues from direct use, leasing or use in another form of real estate are covered by the agreement. The term “building” refers to real estate within the meaning of the law of the contracting state in which the property is located. It includes variable or fixed payment fees in exchange for variable or fixed payment rights in return for compliance with the activity of mineral and natural resources or the right to work.
Tax conventions and totalization agreements were saved France and New Zealand signed an agreement on 30 November 1979 to avoid double taxation and prevent tax evasion on income and wealth. When the person who is not an individual is established in the two contracting states, the competent authorities of the contracting states determine the place of residence by mutual agreement, taking into account all relevant factors.