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Showing 571–580 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Profits realised by taxpayers who make deferred investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
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…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
…ct or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax.The products in question are exempt, whatever the duration of the contract, when it is unwound b…
…in articles 117 quater and 125 A of this code, with the exception of income expressly exempted from tax under the article 157 and those already subject to income tax, is subject to income tax in accor…
…e placement or by a société d'investissement à capital variable (open-ended investment company) are taxed when they are allocated or distributed by the absorbing entity.These provisions are applicable…
…te of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distributed among the unit-holders of the mutual fund. These provisions are appl…
…e 116, the latter is asked to provide the administration, within thirty days, with any additional information on the beneficiaries of the excess distribution. In the event of refusal or failure to rep…
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
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