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Showing 1071–1080 of 3660 articles for “Art. 23 mars 2023”
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
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…
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…201 et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N.The difference between the transfer price and the acquisition price of these rights has…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…IV. - 1. For loans or securities as well as for stripping transactions referred to in II of article 238 septies A, the redemption premium and the interest paid each year are taxed after an allocation…
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
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