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Showing 5301–5310 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
…is held by another cooperative production company under the conditions set out in article 25 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production; The 2° is however ap…
Sums corresponding to the share of profits made by joint agricultural interest companies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
…ese local authorities, for the application of 1° and 3° of the same I bis, the reference to the loi n° 84-595 du 12 juillet 1984 defining rent-to-own property is replaced by the reference to the regul…
I. - Net capital gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law…
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