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Showing 421–430 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
…it-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditions provided for in articles L. 3323-2 and L. 332…
…ations decided by laws no. 86-793 of 2 July 1986 and 93-923 of 19 July 1993, are exempt from income tax. This exemption applies subject to the provisions of article 150-0 D for benefits granted in con…
…ls of securities made by the company during financial years ending on or after 31 December 2001 are taxed under the conditions set out in 1 or 2 of Article 200 A when the shareholder is an individual…
The provisions of the second paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l'article 163 quatervicies do not apply…
…as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the latter:- either, where these persons directly or indirectly control the p…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
…in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securities when they are realised by persons who are not domici…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
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