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Showing 711–720 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…nquies, 239 septies and 239 nonies one of whose members is subject, at the year-end, to corporation tax at the standard rate, the contribution provided for in Article 234 nonies, established under the…
…muneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those mentione…
…emises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies…
…or in I of Article L. 511-41 and articles L. 522-14 and L. 533-2 of the same code, are subject to a tax to finance the support fund created by Article 92 of Law No. 2013-1278 du 29 December 2013 de fi…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
…inister taken in application of this provision, are not taken into account for the determination of taxable results.
…ciled or established in a foreign State or territory outside France and are subject to a privileged tax regime there, are only admitted as deductible expenses for tax purposes if the debtor provides p…
…rticle L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-5 of the same code.
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