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Showing 4841–4850 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…paid in and their capitalised income or to the payment of a life annuity.One plan may be opened per taxpayer or by each spouse subject to joint taxation.There is a ceiling on the amount that can be pa…
Payments made by plan holders whose tax domicile is in France and whose tax assessment in respect of income for the penultimate year does not exceed the limit mentioned in 1 bis of article 1657 of the…
Under certain conditions, the popular savings plan entitles the holder to tax benefits and, for plans opened after 22 September 1993, to a savings bonus. The operation of people's savings plans is sub…
I.-The apprenticeship contract may be performed in part abroad for a period not exceeding one year. The duration of the contract in France must be at least six months. During the period of mobility ab…
The specific tax resources of coastal communities in overseas France that have been designated as classified resorts are governed byarticle L. 2563-1-1 of the French General Code for Local Authorities…
The authors must have previously collaborated on writing or directing at least one cinematographic work in the documentary genre:1° Released in cinemas in France in 2020 or 2021 or scheduled to be rel…
…s paragraph.For the application of the first paragraph, the Banque de France shall receive from the tax authorities the information held by the latter pursuant to Article 1649 A of the General Tax Cod…
…they contribute to profits made in mainland France and the overseas departments: 1° Staff costs; 2° Taxes, duties and similar payments, excluding turnover taxes; 3° Financial charges; 4° Depreciation…
…ppellation d'origine contrôlée" logo, within the meaning of Article 2 of Article 6 ter of the Paris Convention of 20 March 1883 for the Protection of Industrial Property, shall be used in any presenta…
…article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to outside this account, subject to compliance with the follo…
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