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Showing 661–670 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…one financial year and participation income received by a group company from a company subject to a tax equivalent to corporation tax in a Member State of the European Union or in another State party…
…result referred to in 2° of I is determined by adjusting the overall result subject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 by the following a…
…of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws up consolidated accounts under the conditions provided for in the first…
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Where the provisions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subjec…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
…company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds at leas…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
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