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Showing 301310 of 17089 articles for Art. US–France Estate & Gift Tax Protocol

French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 121

…erves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of Article 115 are applicable in the event of a merger or demerger…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 E

The conditions of application of articles 124 B to 124 D are set by decree (1). (1) See Annex III, art. 41 duodecies J to 41 duodecies P.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
10°: Bonds received in exchange for shares in companies concerned by the extension of the public sector

Article 132 ter

…to the State pursuant to the loi de nationalisation n° 82-155 du 11 février 1982 are subject to the tax provisions applicable to income from fixed-rate bonds issued by the State. The same applies to i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
17°: Companies for the development of industry, commerce and agriculture and their adaptation to the European Community

Article 143 quater

…ce with the provisions of l'ordonnance n° 59-248 du 4 février 1959, are exempt from the withholding tax provided for in 2 of Article 119 bis insofar as the profits distributed come from the activities…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 115 ter

Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Income from bonds

Article 118

For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6°: Borrowings issued in France by international organisations

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

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 115

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9°: Borrowings issued by the State

Article 132 bis

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
a: General information

Article 108

…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…

AI translation · Updated 8 Nov 2023Open Article
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