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Showing 571–580 of 2313 articles for “Art. CGI — DMTG”
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
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The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
When the company's financial year coincides with the calendar year, the tax credit defined in article 244 quater L is deducted from the corporation tax due by the company in respect of the financial y…
The tax credit defined in Article 244 quater U is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter S.
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
The tax credit defined in Article 244 quater X is deducted from the corporation tax due by the company in respect of the financial year during which the event provided for in IV of the same article oc…
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