Article 145
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
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Showing 661–670 of 698 articles for “Art. 790 F”
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
I. - 1. The tax authorities calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the inc…
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
The coefficients applicable to works in the creative documentary genre are determined as follows: I.-The works are divided into three groups: 1° First group: works for which the hourly cash contributi…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
VII-1. Exempt framework scheme No SA. 46706 on aid for international co-development and international co-production of cinematographic or audiovisual works, adopted on the basis of Commission Regulati…
For the application of this book in New Caledonia: 1° Access to work for foreign nationals shall be exercised under the conditions laid down by the laws and regulations applicable locally and in compl…
PROCEDURES FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2-1 FOR COMPANIES WITH BETWEEN 50 AND 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve c…
MANDATORY PROVISIONS OF THE STATUTES OF APPROVED SPORTS FEDERATIONS1. Provisions relating to the purpose and composition of the federation1.1. Purpose of the federationThe statutes include:1.1.1. The…
Heading 4-Public procurement (1) (2) (3) (4) (5) (6)(1) If the services relate to a building, its geographical location is indicated on one of the supporting documents attached to the mandate. >(2) Th…
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