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Showing 211–220 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscale…
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
A decree sets out the conditions for application of
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
…ital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitation o…
…rticle 14 of the aforementioned amended finance law for 2002 of 6 August 2002 are subject to income tax according to the rules applicable to salaries and wages. The same applies to the allowance provi…
…and Financial Code, where the option provided for in 8° of I of article 35 was not available to the taxpayer or when he has not exercised it;6° The sums and compensation received by arbitrators or jud…
…ved under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waived the right to receive them.
…paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the exception of the fractio…
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