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Showing 91–100 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…to this valuation rule. The difference resulting from this valuation constitutes an item of income taxable at the standard rate.If the conditions provided for in the first paragraph are no longer met…
…sale price for the acceptance of the unilateral promise of sale does not constitute an item of its taxable income if the payment of these sums gives rise to a debt of equal amount towards the lessee…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
…otiable on a market, in a trading securities account on the assets side of their balance sheet, are taxed, until their withdrawal from the account or their disposal at the normal rate and under the co…
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
…duced by an amount greater than the net book value of the counterpart asset, the excess constitutes taxable income. When all or part of the provision is used in accordance with its purpose in respect…
…l write-down equal to the amount of this payment and deductible for the purposes of determining the tax on profits (1). The provisions referred to in the first paragraph do not apply to capital subscr…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
…voted to political and general information, are authorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 1997 and until 31 December 2023, wit…
Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…
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