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Showing 411–420 of 7645 articles for “Art. 11 January 2017”
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
…within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of this l…
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
1. The withholding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as i…
…salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However, emoluments allocated to directors or members of the supervisory board in salaried e…
…ny may request that the withholding tax payable under the provisions of 1 and those of 2 of article 119 bis be reassessed to the extent that the sums to which it has been applied exceed the total amou…
The French Office for the Protection of Refugees and Stateless Persons may carry out decentralised missions in the territories.
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