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Showing 281–290 of 2313 articles for “Art. 4 and CGI Art. 111”
I.-1. Individuals domiciled in France for tax purposes 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 le…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
…vided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by credit institutions and fi…
…ted into capital; 2° All sums or securities made available to members, shareholders or unit holders and not deducted from profits. Taxable amounts are determined for each period used to calculate corp…
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
…rench companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for their entire term, to the tax regime applicable to foreign securit…
…itions listed in 2 of this article by a company or organisation subject to corporation tax at the standard rate.2. In order to benefit from the exemption provided for in 1, the legal entity must prove…
…s, of debt securities negotiable on a regulated market pursuant to a specific legislative provision and not likely to be listed, follows that of the proceeds of such securities.The provisions of the f…
The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions…
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