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Showing 151–160 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
…rance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concerned at the time of this transfer is deferr…
…sion of the free transfer of a sole proprietorship may benefit from the following provisions:a. The taxation of capital gains relating to fixed asset items recognised on the occasion of this transfer…
…ding foreign exchange losses and net expenses on disposals of investment securities, deductible for tax purposes in respect of that financial year. In calculating this ratio, no account is taken of ex…
…rovisions do not apply to net short-term capital gains realised by companies subject to corporation tax during financial years commencing on or after 1 January 1987.1a By way of derogation from the pr…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
…or reintegration approved under Article L. 213-7 of the same code, which are subject to corporation tax or income tax under a real income tax regime, may deduct from their taxable income a sum equal t…
…the capital gain is considered to be a short-term capital gain up to the fraction deducted, for the tax base, from the share of rents taken into account in setting the sale price agreed for the possib…
…posal of items held for at least two years, insofar as they correspond to depreciation deducted for tax purposes. Where applicable, these capital gains are increased by the amount of depreciation expr…
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