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Showing 1031–1040 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…441-10 of the French Commercial Code are attached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year in which they are received…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
…nting the property or rights transferred to the trust assets, the results of the trust assets shall be determined, on the date of assignment or cancellation, in accordance with the conditions set out…
…ights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settlor for the share of i…
For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
…resenting the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
Open the article to read the full text in English.
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.
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