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Showing 541–550 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…ph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held by an insurance company, a supplementary professional ret…
…ed to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under the conditions laid down by article 201.
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivabl…
I. - 1. The tax authorities calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the inc…
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
…to at least three quarters of their surface area, the companies mentioned in I are also exempt from tax on the following:a. The fraction of company profits corresponding to their shares in these non-t…
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