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Showing 361–370 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…ercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private assets for part of the time elapsed since its acquisition, in accordance with the…
…es realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after application of a deduction of 10% for each year in which they are held in respect of the…
I. - The income tax corresponding to the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property o…
…s of the converted company or body, that no changes are made to the accounting entries and that the taxation of profits, gains and capital gains not taxed at the time of the conversion remains possibl…
…I. - The sale price is reduced, on production of supporting documents, by the amount of value added tax paid and the costs, defined by decree, incurred by the seller in connection with this sale.
…ies in access to care, defined pursuant to Article L. 1434-4 of the same code is exempt from income tax up to sixty days of duty per year.
…panies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights relating to such property, are subject exclusively to the tax regime provided for i…
…erty or that the property has been held for more than twenty-two years. In this case, the flat-rate tax provided for in article 150 VI is not due.
…e in return for payment of a rent supplement, the capital gain generated on the sale of the land is taxed under the conditions set out in articles 35,150 U, 244 bis and 244 bis A. For the application…
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
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