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Showing 171–180 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
For the purposes of income tax, profits from farming are deemed to be the income that the farming of rural property provides either to farmers, sharecroppers or to the farming owners themselves.These…
…land during the exchange transactions mentioned in 5° of II of article 150 U is not included in the taxable profit for the current financial year. In the event of a subsequent sale of the land receive…
…e event of the contribution of a farm to a groupement agricole d'exploitation en commun, the income tax due in respect of the profits made on this farm and which have not yet been taxed is established…
…a financial year, but covers a loss actually incurred in respect of a subsequent financial year, is taxable in respect of the financial year in which that loss is established.
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
…an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income tax or corporation tax on profits made, with the exception of capital gains recorded on the revaluat…
Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the…
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