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Showing 781–790 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
…them in its interest or to assuming on its behalf an existing or future commitment, includes in its taxable income the results which derive from the management or disposal of these assets or of the pr…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…on the date of the transfer, in accordance with the conditions set out in articles 201 et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N.The…
…close of the first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisition cost, including the amount of income acquir…
…of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer, to the income for the y…
…uodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 duodecies do not apply to capital…
…y a river transport company or by a company whose business is to hire such vessels, are exempt from tax. To benefit from the exemption, the company must have acquired, during the last financial year,…
…s définies à Article 239 ter, the capital gain generated is, for the purposes of determining income tax or corporation tax, taxed in respect of the year of the last disposal by the company of the buil…
…ssue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the ho…
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