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Showing 321–330 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…city whatsoever, excluding salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However, emoluments allocated to directors or members of the supe…
…deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.The profits referred to in the first paragraph shall mea…
…isions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Article 187, when they benefit persons who have their register…
…st or comparable institution-established or incorporated outside France and subject to a privileged tax regime, the profits or positive income of this legal entity are deemed to constitute income from…
…9;b. On the amortised capital, up to the fraction having, at the time of amortisation, borne income tax on securities or income tax;c. On sums incorporated into capital or reserves (merger premiums) o…
…he issue rate of the loans. A decree (1) shall determine the issue rate to be used to calculate the tax on these premiums. (1) Annex III, art. 41 octies to 41 duodecies.
…rding to the exchange rate on the day of the payments, without any deduction other than that of the taxes established in the country of origin and the payment of which is the responsibility of the ben…
I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…
…e and gains withdrawn from disposals of securities or contracts whose income is subject to the same tax regime during the same year and the following five years.
The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-…
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