Article D3324-9
The net profit of members of companies subject to the partnership tax regime is calculated without taking into account their share of the profits of these companies, or the tax corresponding to these…
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Showing 9091–9100 of 23814 articles for “Art. D 533-5”
The net profit of members of companies subject to the partnership tax regime is calculated without taking into account their share of the profits of these companies, or the tax corresponding to these…
In the event of an allocation of company shares, the shares are valued on the basis of the average share price for the twenty trading days preceding the date of allocation. This average is obtained by…
To obtain the transfer of the sums he holds as profit-sharing, the employee indicates to the company that he is leaving the assets he wishes to transfer, using the details given in the summary stateme…
Bonuses paid to employees under the profit-sharing agreement and deductible from taxable income pursuant to article L. 3315-1 may result from the distribution, among all the employees of the company o…
Employees are informed of the existence and content of the profit-sharing agreement by any means provided for in the agreement or, failing that, by posting.
The certificate is issued by the public finance inspector within three months of the date of the company's application or, if the tax return for the financial year in question is filed after the appli…
When the agreement providing for employee profit-sharing in the company is based on a calculation formula that takes into account the results of one or more affiliated companies, within the meaning of…
For periods of absence due to maternity leave, adoption leave or bereavement leave and for periods of suspension of the employment contract due to an accident at work or an occupational disease or qua…
When the securities are not admitted to trading on a regulated market, the price at which the securities are allocated is determined in accordance with the methods defined in Article L. 3332-20, witho…
…rom the employee savings scheme set up in each of the companies in the group to which they are seconded if the rules so provide.
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