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

  • This mechanism is also governed by article 163 bis G of the French Tax Code and by the Decree n°98-557 dated July 1st, 1998.

  • 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.

  • However, the French Participant may be permitted to sell the Stock subject to the Option before the expiration of the applicable holding period in the case of Forced Retirement, Disability, death or dismissal as defined in Section 91 ter of Exhibit II to the French Tax Code, as amended and as provided for in the Option Agreement to be delivered to the French Participant.

  • 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.

  • To obtain the favorable tax and social security treatment in France, the French Participant shall not sell or transfer Stock acquired upon exercise of an Option before the expiration of the applicable holding period for French-Qualified Options set forth by Section 163 bis C of the French Tax Code, as amended, except as provided in this French Option Sub-Plan or as otherwise in keeping with French law.

  • FORMALITIES AND FILING DUTIES The Subsidiary employing the Participant shall comply with all formalities and filing duties in respect of options granted to such Participant in compliance with Article L225-184 of the French Commercial Code (Code général des impôts) and Article 91 bis of Annex II to the French Tax Code.

  • The Company benefits from the provisions in Articles 244 quater B and 49 septies F of the French Tax Code related to the Research Tax Credit.

  • This subsequent share transfer, if made, shall be made in compliance with article 223B of the French Tax Code (Code Général des Impôts), which provides for the so-called retrocession exemption.

  • Notwithstanding any contrary provision in the Plan, dividends or dividend equivalents will not be paid to French Participants in order to secure the qualification of the RSU to the special tax regime set forth under article 80 quaterdecies of the French Tax Code and article L242-1.II-6° of the French Social Security Code).

  • Articles 6.1 and 6.2 do not prohibit, during the unavailability period of four (4) years, the exchange, without cash payment, of shares issued from the exercise of options resulting from a public purchase offer, a merger, a split off, a division or a consolidation performed according to applicable law, or from a contribution to a company incorporated under the conditions set forth in article 220 nonies 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; and

  • 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) and the regulations thereunder, as amended from time to time.

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

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Tax Act means the Income Tax Act (Canada).

  • 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 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, 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 Internal Revenue Code and the regulations thereunder.

  • 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.

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

  • FATCA Withholding Tax means any withholding or deduction required pursuant to FATCA.

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

  • Foreign Benefit Event means (a) with respect to any Foreign Pension Plan, (i) 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 a Governmental Authority, (ii) the failure to make the required contributions or payments, under any applicable law, on or before the due date for such contributions or payments, (iii) the receipt of a notice by a Governmental Authority relating to the intention to terminate any such Foreign Pension Plan or to appoint a trustee to administer any such Foreign Pension Plan, or to the insolvency of any such Foreign Pension Plan and (iv) the incurrence of any liability of the Borrowers under applicable law on account of the complete or partial termination of such Foreign Pension Plan or the complete or partial withdrawal of any participating employer therein and (b) with respect to any Foreign Plan, (i) the occurrence of any transaction that is prohibited under any applicable law and could result in the incurrence of any liability by the Borrowers, or the imposition on the Borrowers of any fine, excise tax or penalty resulting from any noncompliance with any applicable law and (ii) any other event or condition that could reasonably be expected to result in liability of any of the Borrowers.

  • 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.

  • 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.

  • Applicable Tax Law means any foreign, federal, state or local tax law, statute, regulation, rule, code or ordinance enacted, adopted, issued or promulgated by any Governmental Body or common law that apply to any party hereto, this Agreement or the activities contemplated hereby, as applicable.