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Showing 4651–4660 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…1-5, any variation or extension, as provided for in Chapter I of Commission Regulation (EC) No 1234/2008 of 28 November 2008 concerning the examination of variations to the terms of a marketing author…
…des banques in exchange for shares transferred 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…
…ment with the Minister of the Economy and Finance in accordance 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 bi…
…ticle 125 A.These investments must not constitute a direct investment within the meaning of the loi n° 66-1008 du 28 décembre 1966 modified law relating to financial relations with foreign countries a…
Interest on special series of current account Treasury bills denominated in euros which are reserved for international organisations, foreign sovereign States, central banks or the financial instituti…
…s in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…
…uropean Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, dutie…
In the absence of deeds, transfers of ownership or usufruct of immovable property, businesses, clienteles or offices and transfers of the right to a lease or the benefit of a promise to lease relating…
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