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Showing 3661–3670 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
For the "Dramatic content" group, a maximum of 18 points are allocated as follows: 1° The "Locations" sub-group is awarded a maximum of 7 points, distributed as follows: a) Alternatively:when a relati…
For the "Nationality of creators and creative collaborators" group, a maximum of 23 points are allocated as follows: 1° One of the authors from the following list: director, scriptwriter: 2 points; 2°…
For each cinema, the taxpayer fills in a declaration in accordance with the model approved by the Centre national du cinéma et de l'image animée and containing the information required to determine th…
Taxpayers pay the amount of the tax to the accounting agent of the Centre national du cinéma et de l'image animée when they submit their tax return.
The tax is payable on a monthly basis per cinema, for the cinema weeks completed during the month in question and during which at least two screenings were organised. However, for the months of Decemb…
The proceeds of a tax based on admission prices to screenings organised by operators of cinematographic establishments located in mainland France or in overseas departments, regardless of the method o…
The tax is calculated by applying a rate of 10.72% to the price of tickets for screenings organised by operators of cinematographic entertainment establishments. This rate is multiplied by 1.5 in the…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the ri…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the…
I. - Are applicable in the Wallis and Futuna Islands, subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below, in the wording…
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