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Showing 821–830 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
…on with a view to assigning to any company a purpose in accordance with the provisions of Article 1655 ter is treated, for tax purposes, as a cessation of business.2 ter The conversion of a capital co…
…t profit obtained pursuant to article 223 H, when the option for the regime provided for in article 238 is exercised, is subtracted from the overall profit to be taxed separately in accordance with th…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
…et against its net long-term capital gains, in accordance with the conditions set out in Article 39 quindecies.3. If a company in the group disposes of or contributes a revalued asset during the perio…
…did not give entitlement to the application of the parent company regime referred to in Articles 145 and 216 ;b. Tax credits for research expenditure generated by each company in the group pursuant t…
…ies liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particular through subsidiaries,…
…tside France or have branches there;c) Have consolidated annual sales, excluding tax, of at least €750 million ;d) Not be owned by one or more legal entities located in France and required to file thi…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
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