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Showing 791–800 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…ears;2 The person at the origin of the transfer is:a) A company whose profits are subject to income tax or a taxpayer who carries on his professional activity within the framework of a company whose p…
The reports presented and the proposed resolutions submitted to the general meetings of members or shareholders with a view to the appropriation of profits for each financial year must mention the amo…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
…Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of cooperative; each of their members is pers…
…iable, for the share of the surpluses corresponding to its rights in the grouping, either to income tax or to corporation tax if it is a legal entity subject to that tax.
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
…cing, from the persons who ensure the payment, a sworn statement to the effect that their reference tax income as shown on the tax notice drawn up in respect of the income for the penultimate year pre…
…er and the administration, at the end of the lease, with the information necessary to establish the taxes provided for in I..
…e applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate companies for commerce and industry. A decree sets out the terms and conditions for applying…
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