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Showing 521–530 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…nques in exchange for shares transferred to the State pursuant to the loi de nationalisation n° 82-155 du 11 février 1982 are subject to the tax provisions applicable to income from fixed-rate bonds i…
…t with the Minister of the Economy and Finance in accordance with the provisions of l'ordonnance n° 59-248 du 4 février 1959, are exempt from the withholding tax provided for in 2 of Article 119 bis i…
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…
For the purposes 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 neg…
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…
…red of shareholders who hold in that company, on the date of approval of the contribution, at least 5% of the voting rights or who exercise or have exercised, in the six months prior to that date, dir…
…he 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 secu…
Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payme…
…cle 1417, is equal to or greater than the amounts mentioned in the last paragraph of I of article 125 A and who benefit from income or products listed in the same I or from products and gains mentione…
…ding 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 not constitute a direct investment within the meaning of the loi n° 66-10…
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