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Showing 751–760 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
…B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation tax under the conditions of ordinary law or an industrial, commercial, craft or agricultural busines…
…carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and rights entered on the assets side of the balance sheet of the settlor of the tr…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
…ignment or cancellation, in accordance with the conditions set out in articles 201 et following and taxed in the name of the transferor.The difference between the transfer price and the cost price of…
…erred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settlor for the share of income corresponding to his rights representing t…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ntity, directly or indirectly, by the issuing company or through a third party, are included in the taxable income of this company for the first financial year ending on or after 31 December 2005 or,…
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