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Showing 341–350 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…d to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer, at the time of the transfer, redemption, repayment or cancellation of the securities recei…
…entioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment trust mentioned in Article 239 nonies, are taxed under the conditions provided for…
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 any other income from loans contracted before 1 January 1965 for the deve…
…e with the regulations in force or a contribution of securities to a company subject to corporation tax. These provisions apply to the exchange or contribution of securities referred to in the first p…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
…securities or securities representing the same values, rights or securities, are subject to income tax. 2. The price supplement received by the transferor in execution of the clause in the contract f…
…posit and keep on deposit abroad, in order to constitute sureties, are exempt from the proportional tax on income from foreign securities which are not subject to the subscription system, mathematical…
…II of l'article L. 211-1 of the Monetary and Financial Code, by individuals domiciled in France for tax purposes within the meaning of Article 4 Bof this code are taxed under the conditions provided f…
…ens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary and Financial Code by a real estate investment fund referred to in Article 239 nonies;b) Capital gains of the same kind realised…
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