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Showing 271–280 of 2313 articles for “Art. 4 and CGI Art. 111”
…urposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other negotiable d…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…
…itself for the absorbed company for the distribution obligations provided for in II of Article L. 214-69 of the Monetary and Financial Code. In the event of a demerger, these obligations must be assum…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
…1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joint ventures which have voluntarily placed themselves under the same tax regime by exercising…
…est, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payment of interest, however made, or of its entry in…
I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…
…tates or the central banks of these States, are exempt from the withholding taxes provided for in 1 and 2 of l'article 119 bis et du prélèvement prévu au III de article 125 A.These investments must no…
…d for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into force of the law of 29 Dec…
…olding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 1965 by publ…
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