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Showing 241–250 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…um expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to the chairman of the board of directors;…
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation refer…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
…ho pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, information relating to the net amount taxable for income tax…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
Whether it is a farm lease or a sharecropping lease, the owner is required, each time the lease is renewed or amended, to submit to the administration, within three months, a declaration indicating th…
…nts, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump sum.
…e declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
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