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Showing 31–40 of 6031 articles for “Art. CNCC EJ 2013-12”
I.-The provisions of Section 9 of Chapter I of Title I of Book II of Part Five mentioned in the left-hand column of the table below shall apply in French Polynesia in the wording indicated in the righ…
Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…
I.- Subject to the provisions of II, the provisions of the article mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand colu…
I.- Subject to the provisions set out in II, the provisions of the article mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the right-hand…
I.-Subject to the adaptations provided for in II and III, the articles mentioned in the left-hand column of the table below shall apply in the Wallis and Futuna Islands, in the wording indicated in th…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payme…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
Sont considérés comme revenus au sens du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'…
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