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Showing 3251–3260 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…ons of the Autorité des marchés financiers, open-ended investment companies with predominantly real estate assets and the management companies of the real estate investment fund draw up an information…
…ditions laid down by decree of the Conseil d'Etat, the assets of an undertaking for collective real estate investment are made up of :1° At least 60% in property assets. In the case of a société de pl…
An undertaking for collective real estate investment may, subject to the limits and conditions laid down by decree, enter into financial contracts within the meaning of III of article L. 211-1.
The provisions of article L. 214-24-28 shall apply to AIFs covered by this paragraph.
The purpose of undertakings for collective real estate investment is to invest in buildings intended for rental or which they have built exclusively with a view to rental, which they hold directly or…
An undertaking for collective real estate investment may borrow cash up to a limit of 10% of the value of its assets other than those mentioned in article L. 214-39.The conditions for application of t…
Subject to the limits and conditions laid down by decree of the Conseil d'Etat, a real estate investment trust may grant current account advances to the companies mentioned in 2° and 3° of I of articl…
On behalf of all unitholders, where applicable, the custodian is responsible for paying tax on capital gains realised directly or indirectly by the real estate investment fund, in accordance with the…
…ding and capping rules and the quotas referred to in articles L. 214-36 and L. 214-37 respectively must be complied with no later than three years after the date on which the undertaking for collectiv…
…sferable securities requests the redemption of units or shares, such redemption may be temporarily suspended under the conditions laid down in the General Regulations of the Autorité des marchés finan…
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