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Showing 631–640 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…eption to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws up consolidated acc…
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…all figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to t…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
…ke a request in the income tax return for the financial year in which the said compensation is paid and provide, in support of their request, all relevant evidence.
…may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds at least 95% of the capital on a continuous basis during the fin…
…epresentative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1).However, the obligation to appoint a tax representative does not apply to…
…year; b) A list of the main intangible assets held, in particular patents, trademarks, trade names and know-how, in relation to the reporting enterprise and the State or territory in which the enterp…
…n the group, whether selling, granting or sub-granting, under the conditions provided for in II, VI and VII of the said Article 238.3. Where the overall net income determined in 2 of this I, is negati…
…applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article 217 und…
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