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Showing 7231–7240 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasi…
…ect either to a real taxation system or to one of the systems defined in Articles 50-0 , 64 bis and 102 ter;The conditions provided for in 1° and 2° are assessed at the close of each financial year in…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarr…
The profits of companies referred to in Article 8 is determined, in all cases, under the conditions laid down for sole traders. These companies are bound by the obligations normally incumbent on sole…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
…Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15.
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