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Showing 1021–1030 of 1150 articles for “Art. 150 ter”
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
…business for at least six months. Withdrawal of authorisation takes effect at the end of a period determined by the Autorité de contrôle prudentiel et de résolution. During this period : 1. The invest…
…° of article L. 214-37, as the case may be, in respect of the year in which they are realised. To determine the amount to be distributed, net income is reduced by a flat-rate allowance equal to 1.5% o…
…actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may benefit from a tax credit in respect of the research expenditure they…
…article 4 B, for the benefit of:a) Foundations or associations recognised as being in the public interest subject to 2a, university foundations or partnership foundations mentioned respectively in ar…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
I. - The tax potential of a commune is determined by adding together the following amounts:1° The product determined by applying the average national tax rate for each of these taxes to the communal t…
…to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company which made the first transfer, is not taken into acc…
…lue of the delivery, including value added tax, exceeds an amount which is set by order of the Minister responsible for the budget.II. - The following are also exempt from value added tax:1° Services…
…gement standards provided for in article L. 511-41, under conditions specified by order of the Minister for the Economy. The subsidiaries referred to in I of Article L. 511-47 that are class 2 or clas…
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