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Showing 4871–4880 of 66237 articles for “Art. III and IV”
…heads for the purposes of calculating tax under ordinary law; 2° Losses recorded over the previous five years which have been set off against income of another nature but which have not already been t…
…opted by the agreement: 1° Periods of maternity leave provided for in Article L. 1225-17, paternity and childcare leave provided for in Article L. 1225-35, adoption leave provided for in Article L. 12…
The profit-sharing agreement may establish a profit-sharing scheme with a calculation basis and procedures different from those defined in Article L. 3324-1. This agreement does not dispense with the…
When a single agreement is concluded within an economic and social unit in application of article L. 3322-2 for undertakings that are not included in the same consolidation or combination of accounts…
…ve are, after closure of the accounts for the financial year, calculated on the profit made in mainland France and in Guadeloupe, French Guiana, Martinique, Mayotte, La Réunion, Saint-Barthélemy and S…
…l employee profit-sharing reserve, pursuant to the second paragraph of Article L. 3324-7, may only give entitlement to the deductions and exemptions provided for in Articles L. 3325-1 and L. 3325-2 in…
…mpanies would have paid if they had been personally liable for corporation tax, calculated at the standard rate for this tax; 2° The portion of taxable profit for the financial year adjusted in accord…
…to the company benefit from its provisions, the amount of their salaries corresponding to their activity in the user company is added to the amount of the salaries of the company's employees. This am…
The net profit of members of companies subject to the partnership tax regime is calculated without taking into account their share of the profits of these companies, or the tax corresponding to these…
…e of the company referred to in 4° of Article L. 3324-1 is determined by adding together the profit and loss account items listed below, insofar as they contribute to profits made in mainland France a…
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