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Showing 4271–4280 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…
…nvestment companies with a preponderance of real estate capital referred to in 3° nonies of Article 208, provided that the company receiving the contributions undertakes, in the merger deed, to substi…
…pt, in respect of only the fraction of income or gains attached to premiums paid up to 26 September 2017, for them to be subject to the levy provided for in the first paragraph of 1 of II of the artic…
…on behalf of these organisations (1); 2° (repealed as from the date of entry into force of the loi n° 96-142 du 21 février 1996, articles 1er, 11 et 12 30°); 3° Negotiable bond securities not listed…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
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.
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
…rovisions of this article do not apply to companies eligible for the regime provided for in article 208 C nor to companies subject to corporation tax that convert to open-ended real estate investment…
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