20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 291–300 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…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…
…public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemption premiums, by the difference between the sum redeemed and…
…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…
The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…
…ing the same year or the following five years.For the application of the first paragraph, the total amount of losses chargeable may not exceed €8,000 in respect of any one year.
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…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
