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Showing 1261–1270 of 6436 articles for “Art. Option exercise gain/loss formulas”
…which is taxed in accordance with the provisions of Article 297 A.II. - Taxable resellers who have exercised the option provided for in article 297 B and who carry out deliveries of works of art, col…
…r, to the shareholder who made the contribution, subject to a balancing payment if applicable. This option is exercised before any other right to a preferential allocation. All or some of the partners…
Capital increases made necessary by the exercise of stock options are carried out without publication of the notice provided for in Article R. 225-120 and the notice provided for in article R. 225-124…
…the period provided for in article R. 743-104, the successor(ies) of the deceased partner have not exercised the option of transferring their author's shares and if no prior consent to the preferenti…
1° The provisions of Articles 1, 2, 4, 6, 9 to 11 and 15 of Regulation (EU) No 609/2013 of the European Parliament and of the Council of 12 June 2013 as amended on foodstuffs intended for infants and…
The "interventional rhythmology" modality comprises the following entries: 1° Option A, comprising, in adults, interventional diagnostic electrophysiology procedures and procedures for fitting single…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
Any association duly registered for at least five years, whose purpose is the defence of foreign nationals, the defence of human rights, medical and social assistance or assistance to persons deprived…
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
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