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Showing 691700 of 19774 articles for Art. France–US Estate & Gift Tax Convention

French General Tax CodeIn force
Section XIVa: Special levy on translation differences on foreign currency loans

Article 235 ter XA

…on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 17…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Reporting obligations

Article 223 Q

The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis D

…owances, indemnities and contributions mentioned in these same articles are exempt from the payroll tax provided for in

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 duodecies

…l person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Article 219 bis, the contribution provided for in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXI: Annual deduction from the proceeds of additional premiums or contributions relating to cover against the risk of natural disasters as provided for in article L. 125-2 of the Insurance Code

Article 235 ter ZE

…y is collected according to the same rules, under the same guarantees and the same penalties as the tax provided for in article 991 of the present code.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXa: Tax on high-frequency transactions

Article 235 ter ZD bis

I. - Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231

1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis V

…e State, of a diploma certifying five years of study after the baccalauréat are exempt from payroll tax.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 quindecies

The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Solidarity levies on income from assets and investment income

Article 235 ter

I.-The following are instituted: 1° A solidarity levy on income from assets mentioned in article L. 136-6 du code de la sécurité sociale; 2° Un prélèvement de solidarité sur les produits de placement…

AI translation · Updated 8 Nov 2023Open Article
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