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Showing 5101–5110 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1966 modifiée sont personnellement soumis à l'impôt sur le revenu pour la p…
Persons whose tax domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
1. Each taxpayer is liable to income tax on the basis of both his personal profits and income and those of his children and persons considered to be his dependants within the meaning of the articles 1…
Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicab…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
Each member of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights i…
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
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