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Showing 5391–5400 of 46306 articles for “Art. 2 terdecies D”
The net profit of members of companies subject to the partnership tax regime is calculated without taking into account their share of the profits of these companies, or the tax corresponding to these…
In the event of an allocation of company shares, the shares are valued on the basis of the average share price for the twenty trading days preceding the date of allocation. This average is obtained by…
To obtain the transfer of the sums he holds as profit-sharing, the employee indicates to the company that he is leaving the assets he wishes to transfer, using the details given in the summary stateme…
Where no profit-sharing agreement has been signed, the sums held in the current account bear interest from the first day of the sixth month following the end of the financial year in respect of which…
When the agreement providing for employee profit-sharing in the company is based on a calculation formula that takes into account the results of one or more affiliated companies, within the meaning of…
When the securities are not admitted to trading on a regulated market, the price at which the securities are allocated is determined in accordance with the methods defined in Article L. 3332-20, witho…
In the event of the employee's death, his heirs request the liquidation of his rights. The tax regime provided for in 4 of III of article 150-0 A of the General Tax Code ceases to apply to them from t…
The salaries to be taken into consideration when calculating the ceiling provided for in the first paragraph of Article L. 3314-8 are the total gross salaries paid to all employees of the company or o…
When a beneficiary requests payment of the profit-sharing in accordance with the provisions of article R. 3313-12, or when the profit-sharing is allocated to an employee savings plan, the company make…
The profit-sharing agreement providing for individual choice between immediate payment or reinvestment of interest specifies the system applicable in the absence of an option exercised by the employee…
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