Article 165 bis
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
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Showing 211–220 of 48297 articles for “Art. Brussels I bis Regulation”
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
SPECIFICATIONS Title, position and contact details of declarant :Part 1: GENERAL CLAUSES1-1. - Identification of the training organisation :- company name: name, address, telephone number, e-mail addr…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid…
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…
I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…
The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
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