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Showing 8071–8080 of 53957 articles for “Art. R. 1334-29-2”
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
…the company or legal person shall be deducted from the amount of tax payable by it under this chapter.However, the deduction to be made in this respect may not exceed the fraction of the latter tax co…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
…t of the depreciation of the amount of this expenditure carried out at the end of each financial year.(Paragraph disjointed).II. - (repealed).
Companies, companies or associations that collect and pay copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be…
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
…es and duties, as well as the number of copies of such returns that must be supplied by each taxpayer.
Profits made by maritime or air navigation companies established abroad from the operation of foreign ships or aircraft are exempt from tax provided that a reciprocal and equivalent exemption is grant…
…ese provisions do not apply to the one-off supplies of services referred to in III of article 257 ter.
The standard rate of value added tax is set at 20%.
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