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Showing 101–110 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…e Code or the Social Security Code that govern them are not taken into account in determining their taxable income.
Sums allocated by virtue of the provisions of the texts adopted for the application of article
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
…agraph apply to financial years beginning on or after 1 January 1978. The depreciation deducted for tax purposes by the co-ownership in respect of previous financial years is divided between the co-ow…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
Automatically controlled reprogrammable multi-application manipulators, programmable in three or more axes, which are fixed or mobile and intended for use in industrial automation applications, acquir…
…agraph apply to financial years beginning on or after 1 January 1992. The depreciation deducted for tax purposes by the co-ownership in respect of previous financial years is divided between the co-ow…
Companies that build or have built buildings intended to meet the obligations set out in the loi n° 96-1236 du 30 décembre 1996 sur l'air et l'utilisation rationnelle de l'énergie et par les chapitres…
1. The depreciation of capital goods, other than residential buildings, building sites and premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by indust…
…tary professional retirement mentioned in article L. 942-1 of the Social Security Code may set up a tax-free provision to deal with the overall management loss relating to all life, nuptial, natal and…
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