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Article 136 of the French General Tax Code

The withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by credit institutions and finance companies, insofar as it is proven that the amount of these issues is and remains allocated to the financing of export transactions benefiting from the guarantees provided for by the…

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