20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 561–570 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…ociétés anonymes, en commandite par actions or à responsabilité limitée are exempt from corporation tax. 2. The same regime applies where a société anonyme, en commandite par actions or à responsabili…
…rid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided for in Arti…
…expiry of the period provided for in the second paragraph of 1 of article 223 for filing the income tax return for that financial year.At least 15% of the capital and voting rights of the companies re…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
…mer, ne donnent lieu à aucune imposition à l'impôt sur les sociétés. For the determination of their taxable income, the beneficiaries of the transfers must comply with the provisions set out in a, b,…
…uent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, rights relating to…
…purposes may, by option, be subject to the regime defined in this article for the determination of taxable profits derived from the operation of these ships.The option referred to in the first paragr…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
