French Tax Code definition

French Tax Code means the French Code general des impôts
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French Tax Code has the meaning set out in the Tax Covenant;
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French Tax Code means the Code Général des Impôts;
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Examples of French Tax Code in a sentence

  • Others suggested the FBI only provided high-end (Top Secret, TS SCI) clearances, while DHS conducted investigations for Secret clearances.

  • They mainly reflect provisions for contingencies and losses, in particular provisions for post-employment benefits, which are not deductible for tax purposes; andof the French Tax Code amounted to €0.2 million in both 2016 and 2015, reflecting excess amortisation of vehicles.

  • Not-for-profit organisations subject to corporate income tax on certain income from assets (Article 206-5 of the French Tax Code) are not subject to any tax on capital gains from the disposal of securities.

  • Companies that benefit from this tax deferral are required to submit to the reporting obligations stipulated in Article 54 septies of the French Tax Code (monitoring of capital gains in deferral).

  • In fact, the valuation differences recognised on mutual fund securities during the same financial year as that of the exchange are in principle taken into account in the company's taxable income pursuant to Article 209-0 A of the French Tax Code.

  • We remind you that bills of exchange and checks that are foreign to the country where the Hotel is located will not be accepted as means of payment5/ Electronic invoicing: If the Hotel and Client agreeto use electronic invoicing, Client accepts, without reservation, to receive invoices issued by the Hotel exclusively by electronic means, in accordance with Article 289 of the French Tax Code.

  • However, the Optionee may be permitted to vest in or exercise the Option or transfer the shares of Common Stock subject to the Option before the expiration of the applicable holding period in the cases of dismissal, Forced Retirement, Disability or death, as defined in Section 91 ter of Exhibit II to the French Tax Code, as amended, but only as set forth in the stock option agreement to be delivered to the Optionee.

  • Notwithstanding any provision in the U.S. Plan and to the extent required by French law, the Optionee will not be permitted to sell or transfer shares of Common Stock acquired upon exercise of an Option before the expiration of the applicable holding period for French qualifying Options set forth by Section 163 bis C of the French Tax Code, as amended, except as provided in this French Plan or as otherwise in keeping with French law.

  • The full dividend amount was eligible for the tax relief provided for in Article 158-3 2° of the French Tax Code.

  • The exit tax is codified under article 167 bis of the French Tax Code.

Related to French Tax Code

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Tax Code means the Internal Revenue Code of 1986, as amended.

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • Income Tax Act means the Income Tax Act (Canada), as amended from time to time;

  • Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time;

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • Foreign Benefit Law means any applicable statute, law, ordinance, code, rule, regulation, order or decree of any foreign nation or any province, state, territory, protectorate or other political subdivision thereof regulating, relating to, or imposing liability or standards of conduct concerning, any Employee Benefit Plan.

  • ITEPA 2003 means the Income Tax (Earnings and Pensions) Act 2003;

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Foreign Pension Plan means any plan, fund (including, without limitation, any superannuation fund) or other similar program established or maintained outside the United States of America by the Borrower or any one or more of its Subsidiaries primarily for the benefit of employees of the Borrower or such Subsidiaries residing outside the United States of America, which plan, fund or other similar program provides, or results in, retirement income, a deferral of income in contemplation of retirement or payments to be made upon termination of employment, and which plan is not subject to ERISA or the Code.

  • Code Section 409A means Section 409A of the Code and all regulations issued thereunder and applicable guidance thereto.

  • child tax credit means a child tax credit under section 8 of the Tax Credits Act 2002;

  • ITEPA means the Income Tax (Earnings and Pensions) Act 2003.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Withholding Tax Act.

  • IRC means the Internal Revenue Code of 1986, as amended.

  • FATCA Withholding Tax means any U.S. federal withholding tax imposed or collected pursuant to Sections 1471 through 1474 of the Code, any current or future regulations or official interpretations thereof, any agreement entered into pursuant to Section 1471(b) of the Code, or any fiscal or regulatory legislation, rules or practices adopted pursuant to any intergovernmental agreement entered into in connection with the implementation of such Sections of the Code.

  • the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.

  • Foreign Benefit Event means, with respect to any Foreign Pension Plan, (a) the existence of unfunded liabilities in excess of the amount permitted under any applicable Law or in excess of the amount that would be permitted absent a waiver from applicable Governmental Authority or (b) the failure to make the required contributions or payments, under any applicable Law, on or before the due date for such contributions or payments.

  • UK Tax Deduction means a deduction or withholding for, or on account of, Tax imposed by the United Kingdom from a payment under a Loan Document, other than a FATCA Deduction.

  • Pension Benefits Act means The Pension Benefits Act of Ontario and regulations thereunder as amended from time to time.

  • Tax Law means the law of any governmental entity or political subdivision thereof relating to any Tax.