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Showing 1–10 of 5277 articles for “Art. 244 bis B”
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
I.-The beneficiary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid…
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
…n of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
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