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Showing 6491–6500 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
…versal Exhibitions;e quater) National programme companies mentioned in the article 44 of law no. 86-1067 of 30 September 1986 relating to freedom of communication and allocated to the financing of cul…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
…or 130% of its amount. The ratio obtained is rounded up to the next whole number and may not exceed 100%.3. By way of derogation from 1, the taxpayer may, due to exceptional circumstances and after ob…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
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Open the article to read the full text in English.
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
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