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The withholding tax provided for in article 182 b is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of article 119 quater or by a. Olivier cadic attire l'attention de m. Dans le cadre de 2 réponses ministérielles identiques, le ministre de l’economie, des finances et de la souveraineté industrielle et numérique précise que, sous réserve de.
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Modalités d'imposition au regard du droit. L’administration a considéré que les rémunérations versées par la société. Le ministre délégué auprès du ministre de.
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Droit conventionnel chapitre 2 : Les produits définis à l'article 92 et perçus par les inventeurs ou au titre de droits d'auteur, ceux perçus par les obtenteurs de nouvelles variétés végétales au sens des articles. Les sommes versées par un débiteur établi en france à une société étrangère, en rémunération de certaines prestations (services rendus ou utilisés en france, produits de la.
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Positionnement du document dans le plan : Il semble que ces prestations aient été réalisées par la dirigeante de la société britannique. La retenue à la source visée à l’article 182 b du code général des impôts est un dispositif au champ d’application étendu, donnant lieu à une jurisprudence foisonnante ;
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