COMMENT IMMIGRER AU CANADA EN TANT QUE TRAVAILLEUR ?

Admin

  Le Canada fait partie des pays les plus demandés en termes d’immigration, pour plusieurs raisons : éducation de haute qualité, santé universelle, opportunités d’emploi, diversité culturelle et religieuse… 

En tant que travailleur et en fonction de votre situation actuelle, vous avez différentes possibilités d’immigrer au Canada[1].
Ainsi, dans cet article, nous reviendrons point par point sur les différentes opportunités qui s’offrent à vous en tant que travailleur[2].

Nous étudierons dans un premier temps, les programmes d’immigration au niveau fédéral à savoir l’Entrée Express, le programme dédié aux travailleurs autonomes ainsi que le programme de visa pour le démarrage d’entreprise. Ces programmes vous permettront d’immigrer dans toutes les provinces sauf au Québec (I).

Ensuite, nous aborderons les programmes créés pour les jeunes a à savoir le Permis Vacances Travail et le permis Jeunes Professionnels qui permettent d’immigrer plus facilement que les autres programmes et ce de partout au Canada y compris au Québec (II).

Enfin, seront appréhendés les programmes spécifiques à la province du Québec à savoir le programme du Québec pour les travailleurs permanents, pour les travailleurs temporaires et pour les gens d’affaires (III).

(plus…)

WHAT ARE THE CONSEQUENCES BY INTRODUCING A CORPORATE TAX IN THE UNITED ARAB EMIRATES ?

Admin

By introducing a corporate tax, the United Arab Emirates (UAE)/Dubai reaffirmed its commitment to international standards of tax transparency and the prevention of harmful tax practices.

This corporate tax, which came into force on June 1, 2023, is governed by Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (https://mof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdf), (“Federal Decree-Law No. 47 of 2022“).

Taxable companies will now have to register for corporate tax (https://tax.gov.ae/en/services/corporate.tax.registration.aspx) and obtain a corporate tax registration number from the Federal Tax Authority, which is the competent authority for corporate tax matters.

The corporate tax return must be filed for each tax period within 9 months of the end of the tax period.

As regards the rate applicable to this new tax, taxable income over 375 000 AED will be taxed at a rate of 9%, while income below this threshold will be taxed at a rate of 0% (Article 3 of the law).

On reading this Federal Decree-Law No. 47 of 2022 (1.), we understand that its scope is quite wide without being absolute, which will have the effect of subjecting a certain number of people to the tax (1.a), while providing for exemptions under some conditions (1.b).

Furthermore, although taxable income (2.) is numerous, due to the duality of the criteria for determining such income(2.a), Federal Decree-Law No. 47 of 2022 provides for the deductibility of some expenses, which will have the effect of reducing taxation (2.b).

1.Scope of application of Federal Decree-law No. 47 of 2022

Although the law applies to a wide range of individuals and companies (a), its scope is not absolute, as exemptions are provided (b).

(plus…)

SARL I SCI I LMNP

Admin

When you become the owner of a property in France, and even more so when you’re not a French tax resident, sooner or later you’re faced with the question of taxation and inheritance. This raises the question of choosing the appropriate structure to manage the rental property as a family, and there are several options, depending on the inheritance/tax angle you wish to pursue.

The choice of one option over another will depend on the objective pursued.

 What are the purposes and conditions of each structure?

 LMNP (non-professional furnished rental) let you earn additional income from real estate in a non-professional capacity.

To qualify for LMNP status, the property must be furnished, and the income generated must not exceed 23,000 euros per year, nor represent more than 50% of total income (unless you are a non-resident).

The family SARL allows you to make a profit while benefiting from lower taxes. This structure is particularly recommended if the financial risk is high, as the liability of the partners is limited to the amount of their contribution (the family SARL is first and foremost an SARL).

In addition to meeting the same requirements as a conventional SARL, it must be made up of partners who are directly related or collaterally related up to the second degree, or by marriage.

 Finally, the family SCI is recommended for the purpose of preserving and passing on assets from generation to generation.

The company’s corporate purpose must be real estate (as with traditional SCIs), and it must be made up of family members up to the fourth degree.

Let’s take a step-by-step look at the conditions, advantages, and disadvantages of these different structures, which at first glance appear similar but in reality have many differences.

What are the main advantages of these structures?

 – FROM A TAX PERSPECTIVE

Choice of taxation method  

(plus…)

QUELLES SONT LES CONSÉQUENCES DE L’INSTAURATION D’UN IMPÔT SUR LES SOCIÉTÉS AUX ÉMIRATS ARABES UNIS ?

Admin

En instaurant un impôt sur les sociétés, les Emirats arabes unis (EAU) ont notamment voulu réaffirmer leur engagement à respecter les normes internationales en matière de transparence fiscale et de prévention des pratiques fiscales dommageables.

Impôt entreprise

Cet impôt sur les sociétés entré en vigueur le 1er juin 2023 est encadré par la Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (https://mof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdf).

(plus…)

HOW TO BECOME A STUDENT IN CANADA ?

Admin

Canada is one of the most sought-after countries for immigration, for several reasons: universal health, employment opportunities, cultural and religious diversity.

In addition, Canada is internationally recognized for its high-quality education system and welcomes many international students every year. However, to study in Canada, it is essential to obtain a study permit. The purpose of this article is to provide an overview of the step-by-step procedure to obtain a study permit in Canada and to become a student in Canada, taking into account the specificities concerning Quebec and briefly explaining how the Canadian educational system works.

Etudiant CanadaWe will first briefly present the Canadian study system in order to have a better understanding of the different procedures (I).

Then, we will approach the procedure to follow concerning the study permit at the federal level outside Quebec (II).

Finally, we will explain the specific procedures to follow to obtain a study permit in the province of Quebec (III).

(plus…)

FOCUS ON THE TAX TREATY BETWEEN FRANCE & THE EMIRATES – ITS IMPACT ON INDIVIDUAL UAE RESIDENTS

Admin

The taxation agreement between the French government and the Government of the United Arab Emirates was signed on July 19, 1989 and was amended in 1993 to include today also a multilateral treaty to prevent base erosion since the entry into force on January1, 2019 (the « Convention »).

  

(plus…)

ZOOM SUR LA CONVENTION FISCALE ENTRE LA FRANCE & LES ÉMIRATS – SES IMPACTS POUR LES PARTICULIERS RÉSIDENTS DES U.A.E

Admin

 

La convention fiscale en vue d’éviter les doubles impositions entre le gouvernement français et celui des Emirats Arabes Unis a été signée le 19 juillet 1989 puis a été modifiée en 1993 pour inclure aujourd’hui également une convention multilatérale pour prévenir l’érosion de la base d’imposition et le transfert des bénéfices depuis le entrée en vigueur 1er janvier 2019 (la « Convention »). 

Les objectifs de cette Convention sont multiples. 

Premièrement les deux pays souhaitent promouvoir leurs relations économiques et leur coopération en matière fiscale. 

Par ailleurs, ils souhaitent éliminer la double imposition à l’égard de certains impôts visés expressément par la Convention[1].

Toutefois la Convention a prévu un garde fou : il ne faut pas que le montage ou les stratégies mis en place par les contribuables, personnes physiques ou morales, aient pour seul et unique but d’obtenir des allégements fiscaux prévus par la Convention.

Les impôts français et émiriens concernées par la Convention sont limitativement[2] :

– l’impôt sur le revenu  y compris en cas de  vente immobilière;

– l’impôt sur les sociétés immatriculées en France ou aux UAE;

– l’impôt de solidarité sur la fortune immobilière; et

– l’impôt sur les successions.

(plus…)

FOCUS ON THE TAX TREATY BETWEEN FRANCE AND CANADA & ITS IMPACTS FOR FRENCH INDIVIDUALS RESIDING IN CANADA

Admin

The Tax Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income between the Government of France and the Government of Canada was signed on 2 May 1975 and amended in 1987, 1995 and 2010 (the "Convention"). [1] 

The objectives of this Convention are manifold.First, the two countries want to promote their economic relations and cooperation in tax matters.In addition, they wish to eliminate double taxation in respect of certain taxes expressly covered by the Convention.

However, the Convention has provided a safeguard: the set-up or strategies put in place by taxpayers, whether natural or legal persons, must not have the sole purpose of obtaining tax relief provided for by the Convention.

The French and Canadian taxes concerned by the Convention are limited to:

  • income tax, including in the case of a sale of immovable property;
  • corporate tax registered in France or Canada; and
  • tax on transfer duties free of charge (only in the case of France).

This article will help you better understand the tax impacts of your income between the two countries if you are an individual. If you are a company, we have also written an article to guide you. 

 

Lire la suite →

COMMENT DEVENIR ÉTUDIANT AU CANADA ?

Admin

Le Canada fait partie des pays les plus demandés en termes d’immigration, pour plusieurs raisons : santé universelle, opportunités d’emploi, diversité culturelle et religieuse.

De plus, le Canada est reconnu internationalement pour son système d’enseignement de haute qualité, le pays accueille chaque année de nombreux étudiants internationaux. Cependant, pour étudier au Canada, il est essentiel d’obtenir un permis d’étude. Cet article a donc pour but de fournir une vue d’ensemble sur la procédure étape par étape pour obtenir un permis d’étude au Canada et devenir étudiant au Canada, en tenant compte des spécificités concernant le Québec et en expliquant brièvement le fonctionnement du système éducatif canadien.

Etudiant Canada

Nous présenterons dans un premier temps brièvement, le système d’étude Canadien afin d’avoir une meilleure compréhension des différentes procédures (I).

Ensuite, nous aborderons la procédure à suivre concernant le permis d’étude au niveau fédéral hors Québec (II).

Enfin, nous expliquerons les procédures spécifiques à suivre pour obtenir un permis d’étude dans la province du Québec (III).

(plus…)

HOW DO I IMMIGRATE TO CANADA AS A WORKER?

Admin

 

Canada is one of the most requested countries in terms of immigration, for several reasons: high-quality education, universal health, employment opportunities, cultural and religious diversity… 

As a worker and depending on your current situation, you have different opportunities to immigrate to Canada.[1]
Thus, in this article, we will come back point by point on the different opportunities that are available to you as a worker.[2]

We will first study immigration programs at the federal level, namely Express Entry, the program dedicated to the self-employed and the start-up visa program. These programs will allow you to immigrate to all provinces except Quebec (I).

Next, we will discuss the programs created for young people, namely the Working Holiday Permit and the Young Professionals Permit, which make it easier than other programs to immigrate from anywhere in Canada, including Quebec (II).

Finally, the programs specific to the province of Quebec, namely the Quebec program for permanent workers, temporary workers and business people (III), will be apprehended.

(plus…)