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Showing 2071–2080 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…companies that are members of a group within the meaning of Article 223 A or article 223 A bis, any taxpayer may request that the matter be referred to the national commission referred to in article 1…
…r consumption on the premises or organise shows or entertainment of any kind are subject to all the tax obligations of traders and to the provisions relating to the administrative regulation of pubs o…
…he Energy Code and whose articles of association are approved by decree, is exempt from corporation tax.The company is required to distribute profits for the financial year each year. However, the min…
…hat is a member of a public establishment for inter-communal cooperation with a single professional tax system. II. - The provisions of this code applicable to the départements apply to the City of Pa…
…nth following that in which the income is paid and subject to the same penalties as the withholding tax provided for in article 119 bis. These penalties are also applicable to the levy due pursuant to…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.
…red associations and registered joint management bodies are subject to a specific inspection by the tax authorities, which does not constitute the start of any of the procedures mentioned in Articles…
…sputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers' representatives include…
…of I of Article 1379-0 bis, the Greater Paris metropolitan area does not collect either the council tax on second homes and other furnished premises not allocated to the principal dwelling, or the pro…
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