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Showing 731–740 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…e 25% limit is exceeded. When they are included in the balance sheet of a company subject to income tax, shares in the companies defined in this article may not be subject to a provision for depreciat…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
…uisition or reconstitution in their current state.II. - The revaluation surplus is entered, free of tax, in a revaluation reserve on the liabilities side of the balance sheet. This reserve is not avai…
…rules applicable to the profit made by the settlor.The settlor remains personally subject to income tax or corporation tax for the share of profit corresponding to his rights representative of the pro…
…ssional activity within the meaning of 1 of l'article 92 or a civil activity subject to corporation tax, the transfer of assets or rights into a fiduciary estate is not a chargeable event for income t…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
…d the Budget may order the reintegration of sums deducted pursuant to article 217 quindecies to the taxable income for the financial year during which they were deducted.
…tions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for the share of company profits corresponding…
…nature taken by a foreign government does not give rise to any collection in respect of corporation tax or income tax.The same immunity applies to the distribution of compensation among shareholders,…
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