June 6th 2016
I have updated this today; 6th June, 2016.
It is likely that the French Register of Trusts is not going to
remain a mere information gathering exercise.
The response made by the Tax Administration to the Fédération
Bancaire Française in 2015 will...
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June 2nd 2016
{Please note that this page is no longer
an accurate description of the position in 2018, following the
change from ISF to the impôt sur la fortune immobilière (IFI). You
should contact Peter Harris directly on this and the current
position as to...
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May 24th 2016
The Panama Papers scandal, if as such it can be termed, was a
convenient excuse for Michel Sapin, the fiscal Saint Nicklaus, to
publicly instigate the French Register of Trusts, and to somewhat
deviously encourage other countries to do the same....
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April 26th 2016
Thanks to the intervention of the European Parliament in June
2015, the Commission has recognised the inadequacy of the legal
position published by Your Europe Advice on the particularly
British and English aspects of the non-application of...
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April 12th 2016
There have been minor but in some cases helpful clarification as
to the manner of reporting investment portfolios and their
movements on the event or during the preceeding year on Imprimé n°s
2181 Trusts1 and Trusts2.
However the portfolio...
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March 31st 2016
Or rather how the British Courts actually define the effect of a
foreign property right or the nature of a foreign entity.
This case was not cited in the more recent case of Memec, which
was more concerned with Treaty definitions than plain law....
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March 22nd 2016
Following several EU initiatives in relation to the internal
market, not limited to Stockholm, the area known as private law is
now partially within an effective extension of the old EC treaties
and network of principles to a more widely...
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March 15th 2016
Usufruits again? Yes, because the issues and problems are still
there, as are our solutions.
If you are interested in a French property under a usufruit
dismemberment, and there are several ways in which this might
happen outside your own...
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