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Showing 531–540 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…he withholding tax provided 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…
…he withholding 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…
…eference tax income for the penultimate year, as defined in 1° of IV of Article 1417, is less than €50,000 for single, divorced or widowed taxpayers and €75,000 for taxpayers subject to joint taxation…
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…
…he withholding tax provided 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 cred…
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.
…he withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A. Decrees in the Council of State shall, where necessary, lay down the terms and conditions for t…
…this undertaking ;The shareholding rate referred to in the first paragraph of this c is reduced to 5% where the legal entity which is the beneficial owner of the dividends holds shareholdings which s…
…ts in debt mutual funds whose term on issue is less than or equal to five years.Subject to Article 150-0 A, these provisions also apply to transfers of any other bonds or contracts whose income is ref…
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