(ii) shares of the corporation that are beneficially owned by the person or plan, or by an entity controlled by the person or plan, represent ownership of more than 25 per cent of the shareholders’ equity of the corporation.

http://laws-lois.justice.gc.ca (...) (...) [HTML] [2014-09-25]

(ii) soit d’un nombre total d’actions de la personne morale représentant plus de 25 pour cent de l’avoir des actionnaires de celle-ci.

http://laws-lois.justice.gc.ca (...) (...) [HTML] [2014-09-25]

http://laws-lois.justice.gc.ca (...) [HTML] [2014-09-25]

Tax discrimination: Commission asks France to amend its rules on personal equity plans (PEA)

http://europa.eu/rapid/press-r (...) (...) [HTML] [2004-07-06]

Discrimination fiscale : la Commission demande à la France de modifier le régime PEA

http://europa.eu/rapid/press-r (...) (...) [HTML] [2004-07-06]

http://europa.eu/rapid/press-r (...) [HTML] [2004-07-06]

The European Commission has decided to formally request France to amend its legislation on personal equity plans (1992 PEA Law) to extend tax benefits to investments in the European Economic Area.

http://europa.eu/rapid/press-r (...) (...) [HTML] [2004-07-06]

La Commission a décidé de demander formellement à la France de modifier sa législation relative au Plan d'Epargne en Actions (PEA- loi de 1992) pour étendre les avantages fiscaux aux investissements dans l'Espace économique européen.

http://europa.eu/rapid/press-r (...) (...) [HTML] [2004-07-06]

http://europa.eu/rapid/press-r (...) [HTML] [2004-07-06]

France encourages taxpayers to invest in personal equity plans through tax benefits (reductions in income tax).

http://europa.eu/rapid/press-r (...) (...) [HTML] [2004-07-06]

La France encourage l'épargne en actions de la part de ses assujettis par des avantages fiscaux (réduction de l'impôt sur le revenu).

http://europa.eu/rapid/press-r (...) (...) [HTML] [2004-07-06]

http://europa.eu/rapid/press-r (...) [HTML] [2004-07-06]

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Taxpayers can invest shares they purchase themselves or shares they purchase indirectly through investment funds or investment trusts in their personal equity plans (UCITS).

http://europa.eu/rapid/press-r (...) (...) [HTML] [2004-07-06]

Dans son plan d'épargne en actions, le contribuable peut placer soit des actions qu’il a lui-même achetées, soit des actions qu’il a achetées indirectement par l'achat de parts dans des fonds d'investissement ou des sicav (OPCVM).

http://europa.eu/rapid/press-r (...) (...) [HTML] [2004-07-06]

http://europa.eu/rapid/press-r (...) [HTML] [2004-07-06]

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Date index: 2021-09-10