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Showing 161–170 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a tax-free provision for losses incurred by this establishment or subsidiary. The acquisition of share…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
…when the property is acquired by the company or the leasing contract is terminated, the balance is taxed immediately.II.-I applies to buildings whose sale to a leasing company is carried out between…
…tat (1), of the provisions of the articles 39 duodecies to 39 quindecies A, are not included in the taxable profit for the financial year during which they were made, if the taxpayer undertakes to rei…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they ex…
…ties A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of this code must attach to their income tax return a statement in accordance with the model provided by the administration showing, for each…
…y, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are subject to the system of taxation based…
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