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Showing 811–820 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…fessional activity within the meaning of 1 of article 92 or a civil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets…
…Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code forestier…
…mited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the administration, at the same time a…
…se regulations or articles of association provide that unit holders or members may benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 2…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
…ject to the same regime as general partnerships carrying out the same operations; their members are taxed under the same conditions as the members of the latter companies.II. - The provisions of I als…
…declare the identity and address of the beneficiaries as well as, by type of income, details of the taxable amount and the tax credit, the gross income subject to a levy and the amount of the said lev…
…liable, for the share of the results corresponding to his rights in the grouping, either to income tax or to corporation tax if it is a legal entity subject to this tax (1). (1) For cases where the g…
…following that during which these sums were paid or, by derogation, at the same time as the income tax return.It is also subscribed in the cases provided for in Article 89.
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…
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