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Showing 171–180 of 277 articles for “Art. 238 quindecies”
…mount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not…
…e lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subject, at th…
…out below: 1° Legal entities liable for corporation tax or which fall within the scope of articles 238 ter, 239 ter, 239 quater, 239 quater A, 239 quinquies and 239 septies of the General Tax Code; 2…
…tside France where it is subject to a privileged tax regime within the meaning mentioned in article 238 A.II. The rules set out in I above also apply to persons domiciled outside France for services r…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
…of 119 bis when they are paid in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same Article 238-0 A, or subject to this sa…
…e 150-0 A, in the second to last paragraphs of 1 of II of article 163 quinquies C and in article 80 quindecies and, for each beneficiary, details of the amount of these gains and distributions.2. For…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
…privileged nature of a tax regime shall be determined in accordance with the provisions of article 238 A by comparison with the tax regime applicable to a company or collective entity mentioned in 1…
…certified by the statutory auditors, if any, of payments made pursuant to the 1 et 5 de l'article 238 bis du code général des impôts ainsi que de la liste des actions nominatives de parrainage, de m…
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