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Showing 4001–4010 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
Financial securities admitted to the operations of a central depository may be registered in a securities account held by an intermediary referred to in Article L. 211-3, unless the issuer decides oth…
The articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand column of the same table: Articles applicable In their wo…
The articles listed in the left-hand column of the table below shall apply in French Polynesia in the wording indicated in the right-hand column of the same table: Applicable articles In the wording r…
The articles listed in the left-hand column of the table below shall apply in the Wallis and Futuna Islands in the wording indicated in the right-hand column of the same table: Articles applicable In…
…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…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
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…
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