French General Tax CodeIn force
I: Taxable profits and income
Article 237 bis A
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Showing 771–780 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
Open the article to read the full text in English.
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…olved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in which it was made.
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
…rattachant directement à l'exploitation de l'entreprise de presse, sont exemptes de tous impôts et taxes.Dations in payment referred to in articles 11, 13 and 24 de la loi du 2 août 1954 précitée ne…
…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…
…Book III of Part Three of the Labour Code are deducted from its profits for the purposes of income tax or corporation tax.
…States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Devel…
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