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Showing 651–660 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
…ities concerned are required to attach to each return they submit for the assessment of corporation tax, a statement showing separately the amount of expenditure incurred for the purposes indicated in…
…ns. For the purposes of applying the limit provided for in the third paragraph of I of Article 209, taxable profit means the company's profit determined in accordance with the procedures provided for…
…ed for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Tax credits attached to income recei…
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
…ration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities making it up, th…
…ir nominal value. In this case, the parent company may use these receivables to pay the corporation tax due in respect of the overall result up to the amount of the corporation tax to which the subsid…
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
…legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in…
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