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Taxation of income from from capital assets received by individuals domicilied in France

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This category covers income from variable-yield and fixed-income securities. Income from variable-yield securities includes income from shares and similar income distributed by legal entities liable for corporation tax. Income from fixed-income securities includes income from bonds and other negotiable debt securities and income from receivables, deposits, guarantees, shareholder advances, Treasury bills and short-term notes issued [...]

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