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Showing 6471–6480 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
1. The withholding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as i…
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…
1. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…
1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…
…r le financement des télécommunications mentioned in article 1 of the amended finance law for 1969 (n° 69-1160 of 24 December 1969) and of companies which redistribute dividends from a société immobil…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the deve…
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
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