Article 238 bis K
…re of profits as well as the profits resulting from the transfer of corporate rights are determined and taxed taking into account the nature of the activity and the amount of revenue of the company or…
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Showing 721–730 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…re of profits as well as the profits resulting from the transfer of corporate rights are determined and taxed taking into account the nature of the activity and the amount of revenue of the company or…
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
…provided for in article 41, to Article 93c, to the articles 151 octies, 151 octies A, 151 octies B and 151 nonies are maintained until the date of transfer of the property or rights transferred or un…
…assignment or cancellation, in accordance with the conditions set out in articles 201 et following and taxed in the name of the transferor.The difference between the transfer price and the cost price…
…e of the property or rights placed in trust, assessed on the date of transfer into the trust assets and the share of income corresponding to the settlor's rights is determined and taxed taking into ac…
…c heritage, the defence of the natural environment or the dissemination of French culture, language and scientific knowledge, in particular when these payments are made to the benefit of a university…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ount of this income is deemed to be equal to the difference between the nominal amount of the issue and the fraction transferred outside France, plus interest capitalised up to this twelfth anniversar…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
…238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses of the production association contract (1). (1) Annex II…
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