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Showing 1011–1020 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
…le L. 441-10 of the French Commercial Code are attached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year in which they are rece…
…ided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and financial provisions, nor the scheme provided for in favour of the venture capital c…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
…B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation tax under the conditions of ordinary law or an industrial, commercial, craft or agricultural busines…
…fits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and rights…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
…ion of all or part of the settlor's rights representing the property or rights transferred to the trust assets, the results of the trust assets shall be determined, on the date of assignment or cancel…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
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