Tax treatment of capital gains realized by individuals on sales of securities

Journal
Milhac, E.; Bayle, P.
France
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The Finance Bill for 2000 significantly modifies several areas of income taxation. The Finance Bill substantially modifies the tax treatment of capital gains realized by individuals on sales of securities. The changes result in a very significant simplification of the tax regime. The article highlights the new regime.