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Showing 761–770 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…1978 on the status of sociétés coopératives de production; 3° (Repealed) ; 4° (Provision obsolete); 5° As regards sociétés d'intérêt collectif agricole, bonuses from transactions with cooperative memb…
…panies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code rural et de la pêche maritime, in proportion to the transactions carried out by ea…
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
…cise of share subscription or purchase options granted to their employees pursuant to Articles L. 225-177 to L. 225-184 and L. 22-10-56 of the French Commercial Code and as a result of the free alloca…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
…sions do not apply to: a. (Expired); b. To co-ownership property companies referred to in article 1655 ter. c. To limited liability companies that have opted for the tax regime provided for in Article…
…rn determined by comparison with similar businesses normally operated within the meaning of Article 57 ;e) Interest paid under derivatives or hedging contracts relating to the company's borrowings;f)…
…cal authorities, for the application of 1° and 3° of the same I bis, the reference to the loi n° 84-595 du 12 juillet 1984 defining rent-to-own property is replaced by the reference to the regulations…
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