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Showing 311–320 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
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…
…or nominative deposit with the persons referred to in article 242 ter for the assessment of income tax.The persons mentioned in article 242 ter must then provide the administration with all the infor…
…ct or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax.The products in question are exempt, whatever the duration of the contract, when it is unwound b…
…in articles 117 quater and 125 A of this code, with the exception of income expressly exempted from tax under the article 157 and those already subject to income tax, is subject to income tax in accor…
…e placement or by a société d'investissement à capital variable (open-ended investment company) are taxed when they are allocated or distributed by the absorbing entity.These provisions are applicable…
…te of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distributed among the unit-holders of the mutual fund. These provisions are appl…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
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…
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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