Article R351-2
I - The value of the prudential technical provisions referred to in Article L. 351-2 is equal to the sum of the best estimate and the risk margin. II - The best estimate corresponds to the probability…
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Showing 3451–3460 of 4196 articles for “Art. BOI-RSA-ES-20-40-40”
I - The value of the prudential technical provisions referred to in Article L. 351-2 is equal to the sum of the best estimate and the risk margin. II - The best estimate corresponds to the probability…
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
Revenue for the operating section includes in particular:a) Proceeds from contributions and taxes provided for in the General Tax Code or the Code of Taxes on Goods and Services, including:1° The flat…
I. - The eligible financial securities and money market instruments referred to in I of article L. 214-20 are :1° Either eligible financial securities and money market instruments admitted to trading…
I. - In order to ensure shareholder equality and market transparency, the General Regulation of the Autorité des Marchés Financiers (AMF) sets the rules for public offers of financial instruments issu…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
I. - The provisions of Chapter I of Title II of Book I of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia in the wording indicated in the right-hand colum…
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
I. - The articles of association or fund rules of a feeder UCITS stipulate that at least 85% of its assets must be invested in shares or units of a single master UCITS or sub-fund thereof. A feeder UC…
The French sub-account of the pan-European individual retirement savings product must be able to receive the deposits mentioned in 1° of Article L. 224-2. Payments are made in cash. The second paragra…
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