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Showing 1051–1060 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
…n a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit holders of…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
The provisions of the second paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l'article 163 quatervicies do not apply…
I. Amounts received by a person domiciled or established outside France as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the l…
For the allowances and pensions mentioned in 1 and 5 of Article 12 of Decision of the European Parliament 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament s…
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France:a. Receive income from a French source; in this ca…
I. - A taxpayer subject to the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reduction…
I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purp…
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