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Showing 7021–7030 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
…hen the following conditions are met:1° They are subject to the schemes defined in articles 50-0 or 102 ter ;2° The amount of income of the tax household for the penultimate year, as defined in IV of…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
…cluding capital gains on disposals;2° Or that the income referred to in the same 1° does not exceed 10% of all income for the financial year, including that taken into account to determine the income…
Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
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