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Showing 5691–5700 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
1. (not 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…
…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…
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of…
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
For the application of registration duties, the settlor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, trans…
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