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Showing 591–600 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
…ed to receive them as part of their contribution to the construction effort are not included in the taxable profits of the financial year in which they were paid, for the purposes of the corporation t…
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
…the board of directors or supervisory board of sociétés anonymes is deductible from the corporation tax base within the limit of 5% of the product obtained by multiplying the average deductible remune…
…xpenses, directors mean, in partnerships and joint ventures that have opted for the capital company tax regime, the partners in name and the members of these companies, in limited liability companies…
…is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following two amounts:1° Three mil…
…Wallis and Futuna, Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon as part of their own tax jurisdiction in respect of investment projects has no impact on the determination of the amount…
…for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law are subject to corporation tax at the rate mentioned in IV…
…ate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, a…
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