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Showing 561–570 of 6436 articles for “Art. Option exercise gain/loss formulas”
…rtue of an agreement entered into with other partners or shareholders;c) Or where he or she in fact exercises decision-making power therein.The taxpayer is presumed to exercise such control when it ho…
…rementioned allowance does not apply to the benefit referred to in article 80 bis recognised on the exercise of options granted before 20 June 2007, nor to the net gain mentioned in I of article 163 b…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
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Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
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…
…ness other than those mentioned in the last paragraph of I of Article 44 sexies and, without having exercised an option for another tax regime, be liable in France to corporation tax by operation of l…
…on. 3. (Repealed). 4. Amounts or securities allocated as consideration for securities for which the option to deduct losses has been exercised under the conditions of the second paragraph of 12 of art…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
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