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Showing 1001–1010 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
…nature taken by a foreign government does not give rise to any collection in respect of corporation tax or income tax.The same immunity applies to the distribution of compensation among shareholders,…
…its made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid down…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
…the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been used…
…Code may not take into account the revaluation difference which it establishes when determining the taxable income for the financial year in which it carries out this revaluation. The application of t…
…haring paid in cash by companies pursuant to a profit-sharing contract is deductible from the bases used for the assessment of corporation tax or income tax.II. - From 1 January 1991, dividends on lab…
…maceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordance with IX of Article L. 245-6 of the Social Security Code.
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