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Showing 3551–3560 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 196…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by cre…
1. Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for…
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
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…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
…ered by the article L. 214-37 of the Monetary and Financial Code as it read prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, de fonds profess…
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