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Showing 541–550 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 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 of agricultural cooperative…
…anks or the financial institutions of such States is exempt from the levy provided for in article 125 A. The characteristics of these special issues of Treasury bills are set by order of the Minister…
…hibited by virtue of the provisions of the first paragraph and 3° of 4 of Article 39.(1) Annex III, art. 49 bis to 49 sexies.
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
…d, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment of the income of e…
…investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
…es, taxes, duties and other measures and which is not non-cooperative within the meaning of Article 238-0 A or, for the withholding taxes provided for in Article 119 bis, in a State which is not a mem…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
…e Insurance Code mentioned in I, with a term of eight years or more, subscribed before 1 January 2005 and whose unit of account is the unit or share of an undertaking for collective investment in tran…
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