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Showing 2551–2560 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…ing of III of Article L. 430-1 of the Commercial Code, of the company referred to in Article L. 313-20 of the Construction and Housing Code; 3° Legal entities, including legal entities exempt from cor…
The tax credit defined in article 244 quater E is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter D.
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
…rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectivities. 1° This r…
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.
…financial year, is equal to 15% of the amount of the following expenses, incurred until 31 December 2024, for performances mentioned in II carried out in France, in another Member State of the Europea…
…o benefit from the tax credit. b) With regard to the foreign source income referred to in articles 120 to 123, the deduction is limited to the amount of the credit corresponding to the tax withheld at…
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…
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