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Showing 741–750 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid down in this code for joint ventures.
…ee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
…cle L. 245-5-1 of the Social Security Code is excluded from deductible expenses for determining the taxable income of companies in accordance with the provisions of Article L. 245-5-4 of the same code…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
…The amount of this indemnity is excluded from deductible expenses for the purposes of calculating taxable profits. The assessment, collection and litigation of this indemnity are carried out and mon…
…Code may not take into account the revaluation difference which it establishes when determining the taxable income for the financial year in which it carries out this revaluation. The application of t…
…nt to a profit-sharing contract is deductible from the bases used for the assessment of corporation tax or income tax.II. - From 1 January 1991, dividends on labour shares allocated to employees of so…
…maceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordance with IX of Article L. 245-6 of the Social Security Code.
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
…le L. 441-10 of the French Commercial Code are attached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year in which they are rece…
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