French General Tax CodeIn force
1. Transferable securities, company rights and similar securities
Article 150-0 D ter
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Showing 301–310 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
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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…
…gains and losses recorded during transactions carried out in the account, retained for their gross amount before application, where applicable, of the allowances mentioned in 1 ter or 1 quater of art…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
…rence between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the transferor, and their effective acquisition price by the latter less, where applic…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
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…I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided for in that same I and their acquisition value is subje…
…d to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer, at the time of the transfer, redemption, repayment or cancellation of the securities recei…
…entioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment trust mentioned in Article 239 nonies, are taxed under the conditions provided for…
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