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Showing 31–40 of 6233 articles for “Art. 11 oct. 2018”
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
…s franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporatio…
…where applicable, in respect of the part of the compensation allowance provided for in article L. 5211-28-1 of the same code, corresponding to the amount previously paid under I of D of article 44 of…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
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