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Showing 1091–1100 of 6436 articles for “Art. Option exercise gain/loss formulas”
…article 515-1 of the Civil Code, may opt for the partnership tax regime mentioned in article 8. The option may only be exercised with the agreement of all the partners. It ceases to have effect as soo…
…period provided for in article R. 814-130, the rightful claimants of the deceased partner have not exercised the option to transfer their author's corporate units and if no prior consent to the prefe…
…untant responsible for collection.3. In the event of the transfer or cessation of a business or the exercise of a non-commercial profession, or the death of the operator or taxpayer, income tax and co…
…nd paragraph of III of article 223 A, calculated from the date on which the merger is completed, it exercises one of the options mentioned in the first, second, fourth or fifth paragraphs of I of arti…
…in 1 of the aforementioned Article L. 313-7 or that carry out leasing transactions with a purchase option, and that have not opted for the depreciation method mentioned in the second paragraph of I o…
The execution of each optional tranche is subject to the purchaser's decision to award it, notified to the contractor under the conditions set out in the contract.When an optional tranche is awarded l…
…ear and, at the latest, until 31 December of the year following the year of creation.Subject to the option provided for in Article 220 quinquies, in the event of a deficit incurred during a financial…
…sion or delegation. This period does not apply to capital increases to be carried out following the exercise of a right attached to a security giving access to the capital or following the exercise of…
For the purposes of this paragraph, the gross wage bill is made up of all earnings and remuneration subject to social security contributions pursuant to the provisions of article L. 242-1 of the Socia…
The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the opera…
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