27 MARCH 2017
The valuation of real estate: from "market practice" to "tax pratice" for tax relief?
The concept of market value is very widely used in taxation, with this value often used as the basis for tax assessments (wealth tax, inheritance & gift taxes, 3% tax, etc.) or in the calculation of the base for tax assessments (exit tax in the event of a company opting for the SIIC regime, change in a company’s tax regime, etc.).> Read more ...