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Showing 1021–1030 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ntity, directly or indirectly, by the issuing company or through a third party, are included in the taxable income of this company for the first financial year ending on or after 31 December 2005 or,…
…rofits for the year of acquisition and the following four years, in equal fractions.The deduction thus made in respect of each year may not exceed the limit mentioned in the first paragraph of 3 of ar…
…the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses of the production association contract (1). (1) Annex III, art. 46 quindecies A to 46 quindecie…
…sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and continuously in the overseas departments by artisanal fishermen or fishermen associated with artisanal fishi…
…tlor means the person holding the rights representing the property or rights transferred into the trust estate.
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ment of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which they were deducted.
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