Article 111 ter
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
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Showing 981–990 of 30751 articles for “Art. 11 mai 2023”
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
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…
Article L. 414-10 does not apply when the foreign national holds one of the following residence permits: 1° The temporary residence permit bearing the wording "ICT trainee" provided for in article L.…
A foreign national who is employed in a highly qualified job for a period of one year or more, and who can provide proof of a diploma attesting to at least three years of higher education or at least…
In cases where the extension or renewal of the stay in the waiting area has been granted, the administrative authority shall inform the liberties and detention judge and the public prosecutor of the n…
A foreign national holding an EU long-term resident card, as defined by the provisions of Council Directive 2003/109/EC of 25 November 2003 concerning the status of third-country nationals who are lon…
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