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Showing 1771–1780 of 26243 articles for “Art. BOCCRF du 26-11 p. 318”
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…
I.-1. Individuals domiciled in France for tax purposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a le…
…mply with this undertaking ;The shareholding rate referred to in the first paragraph of this c is reduced to 5% where the legal entity which is the beneficial owner of the dividends holds shareholding…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
…the person who ensures the payment of this income that it fulfils, in respect of the financial year during which it receives or realises it, the following conditions:1° Its registered office and, wher…
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
…ciété en commandite par actions, a société à responsabilité limitée, a public establishment of an industrial or commercial nature or a public undertaking which is liable to corporation tax without bei…
…supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However…
…o in the first paragraph shall mean the total amount of profits, whether taxable or exempt, after deduction of corporation tax.1. bis (Provisions not applicable).2. However, the company may request th…
…l Code, on the electoral roll of the territorial authority which has decided to organise the referendum may take part in the vote and, for a local referendum decided by a municipality, nationals of a…
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