French General Tax CodeIn force
I: Taxable profits and income
Article 237 ter
…Book III of Part Three of the Labour Code are deducted from its profits for the purposes of income tax or corporation tax.
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Showing 1041–1050 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…Book III of Part Three of the Labour Code are deducted from its profits for the purposes of income tax or corporation tax.
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
…ided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an economic and financial nature, nor the scheme provided for in favour of single-m…
…directly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparable institution, with a view to managing them in its interest or to assuming on i…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…ion of all or part of the settlor's rights representing the assets or rights transferred into the trust assets which are not entered on the balance sheet of a company, the results of the trust assets…
…ed in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a company at the close of the first financial year open…
…of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer, to the income for the y…
…uodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 duodecies do not apply to capital…
…the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company or by a company whose bus…
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