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Showing 541–550 of 2313 articles for “Art. 4 and CGI Art. 111”
…ation of shares or corporate units (capital shares), following mergers of sociétés anonymes, en commandite par actions or à responsabilité limitée are exempt from corporation tax. 2. The same regime a…
…efined as any widely held undertaking or investment fund with a diversified portfolio of securities and subject to the rules for the protection of unitholders in the country in which it is established…
…s 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 April 2004 on markets in financial instr…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
…the capital gain calculated as the difference between the actual value of these assets on that date and their tax value. This reintegration is made in equal parts over a period of four years. The disp…
…ty to the Agreement on the European Economic Area a proportion of net tonnage at least equal to 25% and that it undertakes to maintain or increase, during the ten-year period referred to in III, the p…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
…ents, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both States, thei…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
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