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Showing 3381–3390 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
In order to carry out the tasks assigned to the Banque de France by Article R. 131-42 in New Caledonia, French Polynesia and the Wallis and Futuna Islands, the Institut d'émission d'outre-mer (French…
…tion of video games set out in 3° and 4° of 1 of III of article 220 terdecies of the French General Tax Code is verified using a points scale. This scale is made up of an "Authors and creative collabo…
…opean Union or another State party to the Agreement on the European Economic Area that has signed a tax treaty with France containing an administrative assistance clause to combat tax evasion or avoid…
The committee of experts comprises :1° The director in charge of cinema at the Centre national du cinéma et de l'image animée or his representative;2° The director in charge of audiovisual at the Cent…
For the "Contribution to the development of creativity" group, points are allocated as follows: 1° A total of 2 points are allocated to the "Heritage-based creation" sub-group when the video game is i…
…image animée and states that, in the light of the information and supporting documents mentioned in…
The application for definitive approval is submitted by the executive production company once the final work carried out in France has been completed.
The committee of experts provided for in IV of article 220 sexies of the French General Tax Code comprises: 1° The director in charge of cinema at the Centre national du cinéma et de l'image animée or…
The Expert Committee may only validly deliberate if at least three of its members are present.
The Committee of Experts may hear any person it considers likely to enlighten its choices. Persons heard in this way do not take part in the deliberations of the Expert Committee and are bound by an o…
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