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Showing 3621–3630 of 49500 articles for “Art. R 134-8 to R 134-11”
I.-1. Individuals domiciled in France for tax purposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a le…
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
1. The withholding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as i…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
The French Office for the Protection of Refugees and Stateless Persons may carry out decentralised missions in the territories.
A foreign national who is employed in a highly qualified job for a period of one year or more, and who can provide proof of a diploma attesting to at least three years of higher education or at least…
A foreign national holding an EU long-term resident card, as defined by the provisions of Council Directive 2003/109/EC of 25 November 2003 concerning the status of third-country nationals who are lon…
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