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Showing 3961–3970 of 4065 articles for “Art. BOI-RPPM-PVBMI-70-20 — resale outcome”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
PROCEDURES FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2-1 FOR COMPANIES WITH BETWEEN 50 AND 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve c…
I. - Subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicate…
I. - Are applicable in the Wallis and Futuna Islands, subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below, in the…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
PROFESSIONAL REFERENCESAlthough sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains a fundame…
I. - In companies which employ, at the close of two consecutive financial years, at least one thousand permanent employees in the company and its direct or indirect subsidiaries whose registered offic…
I. - This article applies to company mutual funds in which more than one third of the assets are made up of shares or securities issued by the company or by any company linked to it under the conditio…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
REGULATION SETTING THE TERMS AND CONDITIONS APPLICABLE TO ELECTIONS OF JUDICIAL DIRECTORS AND JUDICIAL AGENTS TO THE BOARD OF DIRECTORS OF THE GUARANTEE FUND ESTABLISHED IN ARTICLE L. 814-3 ELECTIONS…
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