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Showing 31–40 of 442 articles for “Art. 220 quinquies”
The tax credit defined in Article 244 quater U is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter S.
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation ta…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
The tax credit defined in article 244 quater E is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter D.
The tax credit defined in article 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
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