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Showing 351–360 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
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…
…onsideration of built or unbuilt property or rights relating to such property, are liable to income tax under the conditions set out in articles 150 V to 150 VH.These provisions apply, subject to thos…
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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…
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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