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Showing 5531–5540 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…by non-profit-making public establishments, associations and collectivities. 1° This rate is set at 10% for: a. Income from debt securities mentioned in the first paragraph of article 124 B; b. Income…
The tax credit defined in article 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty;b) The company's non-permanent staff costs including:-the salaries and soc…
…the withholding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
The tax credit defined in article 220 octies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of the same article w…
The tax credit defined in article 220 nonies is deducted from the corporation tax payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest…
The tax credit defined in article 220 sexdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 sexdecie…
…on mutual assistance for recovery with a scope similar to that provided for in Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes,…
In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
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