Article 131 ter A
…proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I of
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Showing 241–250 of 12278 articles for “Art. US Estate Tax — QDOT”
…proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I of
…sions apply to mergers or demergers of open-ended investment companies with a preponderance of real estate capital referred to in 3° nonies of Article 208, provided that the company receiving the cont…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
…9 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joint ventures which have volunt…
…arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payment of interest, however made, or of its entry in the…
I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…
…ons, foreign sovereign States or the central banks of these States, are exempt from the withholding taxes provided for in 1 and 2 of l'article 119 bis et du prélèvement prévu au III de article 125 A.T…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 196…
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…
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