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Showing 271–280 of 12278 articles for “Art. US Estate Tax — QDOT”
…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…
…with any additional information on the beneficiaries of the excess distribution. In the event of refusal or failure to reply within this period, the corresponding sums shall give rise to the applicati…
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…
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…
Sont considérés comme revenus au sens du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'…
…upervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However,…
…deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.The profits referred to in the first paragraph shall mea…
…isions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Article 187, when they benefit persons who have their register…
…% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable institution-established or incorporated outside France and subject to a privileged…
…be deemed to be of this nature if all profits and reserves other than the legal reserve have previously been distributed.Subject to the provisions of 3°, the following shall not be considered as cont…
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