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Showing 4011–4020 of 4065 articles for “Art. BOI-RPPM-PVBMI-70-20 — resale outcome”
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…
I. - For the operations of each company mentioned in 1° of Article L. 310-1 and of each supplementary occupational pension fund mentioned in Article L. 381-1, in respect of insurance, capitalisation o…
For the application of this book in French Polynesia: 1° With the exception of Articles L. 321-1 to L. 322-1 and L. 343-5, the words: "in France" are replaced by the words: "on the territory of French…
For the application of this book in the Wallis and Futuna Islands: 1° References to the mayor of the commune and to the mayor are replaced by the reference to the district chief; 2° With the exception…
For the application of this book in New Caledonia: 1° With the exception of articles L. 321-1 to L. 322-1 and L. 343-5, the words: "in France" are replaced by the words: "on the territory of New Caled…
Sont applicables dans les îles Wallis et Futuna, sous réserve des adaptations prévues à l'article L. 771-3, les dispositions des articles mentionnés dans la colonne de gauche du tableau ci-après, dans…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
I. - The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may…
I. - The tax potential of public establishments for inter-communal cooperation with their own tax status is determined by adding together the following amounts:1° The product determined by applying th…
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