Article 119
…the sum redeemed and the issue rate of the loans. A decree (1) shall determine the issue rate to be used to calculate the tax on these premiums. (1) Annex III, art. 41 octies to 41 duodecies.
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Showing 281–290 of 12278 articles for “Art. US Estate Tax — QDOT”
…the sum redeemed and the issue rate of the loans. A decree (1) shall determine the issue rate to be used to calculate the tax on these premiums. (1) Annex III, art. 41 octies to 41 duodecies.
…rding to the exchange rate on the day of the payments, without any deduction other than that of the taxes established in the country of origin and the payment of which is the responsibility of the ben…
I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…
…e and gains withdrawn from disposals of securities or contracts whose income is subject to the same tax regime during the same year and the following five years.
The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-…
The following are exempt from the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duratio…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
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I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
…the amount of the withdrawal, it is retained up to the limit of this amount and the balance remains taxable in the account.However, for the determination of the net gain mentioned in the first paragra…
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