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Showing 271–280 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
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…
…eristics of these special issues of Treasury bills are set by order of the Minister for the Economy and Finance.
…directly or through interposed persons or companies by way of advances, loans or deposits.Notwithstanding any provisions to the contrary, when these sums are repaid after 1 January 1960, to the legal…
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…
For each tax period, 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…
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