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Showing 3341–3350 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…operation of ski lifts extends over several communes or several départements, the allocation of the tax base referred to in article L. 3333-4 is set, failing agreement between them, by the State repre…
Companies operating ski-lift equipment may be subject in mountain areas to a departmental tax on gross revenue from the sale of transport tickets, the proceeds of which are paid into the departmental…
The departmental tax is instituted by deliberation of the departmental council, which sets the rate within the limit of 2% of gross receipts from the sale of transport tickets..
The provisions of this chapter apply to the supplement to the special profit-sharing reserve mentioned in Article L. 3324-9.
Sums allocated in accordance with Article L. 3323-2 are exempt from income tax.Income from sums allocated by way of profit-sharing and used for the same purpose is exempt under the same conditions. Th…
…ve during the course of a financial year are deductible for the purposes of calculating corporation tax or income tax payable in respect of the financial year during which they are distributed to empl…
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
…plication of article L. 2333-51, when the operation of ski lifts extends over several communes, the tax is collected on the basis of an agreement fixing the distribution of its base, concluded between…
The company is required to pay the tax for which it is liable to the municipal collector within ten days of receiving notification of the sums for which it is liable. Any delay in payment of the tax g…
Payment is made by the mayor by applying the rate set by the municipal council for the tax and the tax base due to the municipality under the conditions of article R. 2333-73. It gives rise to the iss…
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