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Showing 4861–4870 of 4946 articles for “Art. BOI-PAT-IFI-50-20 n° 50”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
…cable articlesIn the wording of the decreeR. 214-32-9, R. 214-32-11 and R. 214-32-16 to R. 214-32-18n° 2013-687 of 25 July 2013R. 214-32-19n° 2020-1148 of 17 September 2020R. 214-32-20 excluding 4° of…
…cable articlesIn the wording of the decreeR. 214-32-9, R. 214-32-11 and R. 214-32-16 to R. 214-32-18n° 2013-687 of 25 July 2013R. 214-32-19n° 2020-1148 of 17 September 2020R. 214-32-20 excluding 4° of…
…year certified by the statutory auditor, approved by the Minister of Justice, is shown below: NEP-550. Relationships and transactions with related parties Introduction 01. Many related party transact…
…tion of research expenditure in excess of this amount. The first of these two rates is increased to 50% for research expenditure incurred in operations located in an overseas department. For the expen…
I. - This article applies to company mutual funds in which more than one third of the assets are made up of shares or securities issued by the company or by any company linked to it under the conditio…
REGULATION SETTING THE TERMS AND CONDITIONS APPLICABLE TO ELECTIONS OF JUDICIAL DIRECTORS AND JUDICIAL AGENTS TO THE BOARD OF DIRECTORS OF THE GUARANTEE FUND ESTABLISHED IN ARTICLE L. 814-3 ELECTIONS…
…ated in a zone franche urbaine-territoire entrepreneur, as defined in B du 3 de l'article 42 of law n° 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du territoire;2° P…
PROFESSIONAL FRAME OF REFERENCE Although sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains…
…armées comportant un ou plusieurs établissements pharmaceutiques se livrer, dans le cadre du décret n° 91-685 du 14 juillet 1991 fixant les attributions du service de santé des armées, à la distributi…
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