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Showing 7531–7540 of 60152 articles for “Art. 1384-0 A”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
I. - Are applicable in the Wallis and Futuna Islands, subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below, in the…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
A departmental mobilisation fund for integration is established in the form of a levy on State revenue and benefits the departments, the territorial authority of Martinique, and the authorities of Sai…
I. - The tax potential of public establishments for inter-communal cooperation with their own tax status is determined by adding together the following amounts:1° The product determined by applying th…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
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