Part 514 — France

Subpart ECFR5212f37ce2f49b2 — Withholding of Tax

• § 514.1— Introductory.
• § 514.2— Dividends.
• § 514.3— Dividends received by addressee not actual owner.
• § 514.4— Interest.
• § 514.5— Patent and copyright royalties and film rentals.
• § 514.6— Private pensions and life annuities.
• § 514.7— Beneficiaries of a domestic estate or trust.
• § 514.8— Release of excess tax withheld at source.
• § 514.9— Refund of excess tax withheld.
• § 514.10— Effective date.
• § 514.22— Dividends received by persons not entitled to reduced rate of tax.