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Showing 3391–3400 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…ult from the disposal of: 1° Of shares in listed property investment companies mentioned in Article 208 C whose assets are, on the date of the disposal, mainly made up directly or indirectly of proper…
…ash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
…ion equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to the capital of companies mentioned in the article 2 of law no. 86-897 o…
…sixty and ninety minutes.III. - 1. The tax credit, calculated for each financial year, is equal to 20% of the total amount of the following expenditure incurred in France:a) Remuneration paid to auth…
…lowing expenditure corresponding to operations or services carried out in France before 31 December 2024:a) Remuneration paid to authors listed in Article L. 113-7 of the French Intellectual Property…
…erall net long-term capital gain or loss in respect of a financial year commencing before 1 January 2019, the share of costs and expenses provided for in the second paragraph of a quinquies of the I o…
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