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Showing 121–130 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…overseas departments, granted during the years prior to 2006 is increased, for the determination of taxable profit, by half the amount of the premium. A decree in the Conseil d'Etat sets the terms and…
…entioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in article L. 312-9 of the same code.
…the conditions provided for in article L. 313-7 of the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, on the one hand, the value of the la…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
…me Fishing Code to a cooperative member takes the form of the allocation of shares in that company, taxation of the income booked in respect of these rebates by that member may, on option, be subject…
…which has entered into an administrative assistance agreement with France with a view to combating tax evasion and avoidance, granted by a company subject to the regime provided for in article 8, by…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
…r in Articles L. 3141-24 to L. 3141-27 of the French Labour Code, including the social security and tax charges relating to this allowance.As an exception to the provisions of the first paragraph and…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…penditure likely to be charged to an account of start-up costs, shall be allowed as a deduction for tax purposes.The same applies to expenditure incurred for the purposes indicated above by deduction…
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