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Showing 291–300 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…
…ons, foreign sovereign States or the central banks of these States, are exempt from the withholding taxes provided for in 1 and 2 of l'article 119 bis et du prélèvement prévu au III de article 125 A.T…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 196…
I.-1. Individuals domiciled in France for tax purposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a le…
…ntioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of this code constitute income from transfe…
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 all other income from bond issues contracted before 1 January 1965 by cre…
…r securities made available to members, shareholders or unit holders and not deducted from profits. Taxable amounts are determined for each period used to calculate corporation tax by comparing the cl…
…fits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those that are legally exempt from said tax, including…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
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