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Showing 1061–1070 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…perty leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference between the value of the property when the agreement was signed a…
…e applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate companies for commerce and industry. A decree sets out the terms and conditions for applying…
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…ial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must declare these sums. These sums are contributed, in the name of the beneficiary, according to the…
…4-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxation of the capital gain generated in connection with this transaction is, for the purposes of i…
…a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the disposal of buildings which they…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
…d in Chapters I, II and IV of Title II of Book III of the Town Planning Code may, on option, not be taxed on the exchange, provided that:a) The property or properties handed over at the time of the ex…
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