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Showing 271–280 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…ovide details of the holders of these pensions or annuities.This declaration must be filed with the tax authorities no later than 31 January of the calendar year following that in which these sums wer…
…1 of the article 92 and which is compulsorily subject to the controlled declaration regime, income tax may be immediately assessed in the name of this partner for his share in the results, determined…
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
…ion of the capital sum in the event of the death or total and definitive invalidity of the insured, taxable in the pensions category in accordance with the procedures defined in the first paragraph of…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the pe…
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
…mbers or shareholders in respect of the redemption of their units or shares are subject to the same tax treatment as the sums or securities referred to in 6° of the article 112.The following are not c…
…erves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of Article 115 are applicable in the event of a merger or demerger…
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