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Showing 3211–3220 of 52403 articles for “Art. s. 414-1”
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…
…l function or transactions that offset or cancel each other out or have other similar characteristics. C.-A device includes a specific marker related to cross-border transactions, or "Category C marke…
…istered with a professional body or association in connection with legal, tax or consultancy services. II.-Where, pursuant to I, there is still an obligation to make multiple declarations, the interme…
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Public administrations, establishments or bodies subject to control by the administrative authority, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary an…
…onditions: a) He must be domiciled, resident or have his registered office in France for tax purposes. Permanent establishments located outside France of an intermediary fiscally domiciled or resident…
…by France allowing automatic exchange of information relating to financial accounts for tax purposes. This information may in particular concern any income from movable capital as well as account bal…
When capitalisation contracts or investments of the same nature, in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside…
…exchange of information between States or territories or for the identification of beneficial owners. III.For the purposes of applying the provisions of I, any cross-border scheme containing at least…
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