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Showing 291–300 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…ies for late payment, paid by a société anonyme, a société par actions simplifiée, a société en commandite par actions, a société à responsabilité limitée, a public establishment of an industrial or c…
…118 to 123; 2° Deposits of sums of money at sight or with a fixed maturity, whoever the depositary and whatever the purpose of the deposit; 3° Cash guarantees; 4° Current accounts. 5° Indexation clau…
…rs or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.H…
…ble).2. However, the company may request that the withholding tax payable under the provisions of 1 and those of 2 of article 119 bis be reassessed to the extent that the sums to which it has been app…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
…ty-a legal person, body, trust or comparable institution-established or incorporated outside France and subject to a privileged tax regime, the profits or positive income of this legal entity are deem…
…s they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders or unit holders: 1° By investment property compan…
…or share premiums. However, a distribution shall only be deemed to be of this nature if all profits and reserves other than the legal reserve have previously been distributed.Subject to the provisions…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
…e payments, without any deduction other than that of the taxes established in the country of origin and the payment of which is the responsibility of the beneficiary.The amount of the lots is fixed by…
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