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Showing 4021–4030 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…he profit-sharing scheme within a period specified by regulation, these sums are exempt from income tax up to an amount equal to three quarters of the average annual ceiling used to calculate social s…
Incentive agreements concluded within a group of companies established in several Member States of the European Community are entitled to the exemptions provided for in articles L. 3315-1 to L. 3315-3…
The tasks entrusted by articles R. 15-33-11 à R. 15-33-13 to the magistrate delegated to the judicial missions of the customs and tax authorities with regard to customs officers are applicable to tax…
The category A and B tax agents mentioned in article 28-2 who are authorised to carry out judicial investigations are assigned to one of the following departments specialising in the repression of fis…
…unication is contrary to the essential security interests of France or leads to the disclosure of information concerning specific organisations or intelligence activities in the field of national secu…
…on in Saint-Pierre-et-Miquelon of the provisions of Chapter I of Title VI of Book V, the offence of tax fraud is considered to be either the offence provided for by the provisions of Article 1741 of t…
…ith natural persons who are employers or which, on behalf of the latter, carries out administrative formalities and social security and tax declarations relating to the employment of these workers may…
A declared legal entity or sole proprietorship that provides personal services exclusively to individuals benefits from : 1° A reduced rate of value added tax under the conditions set out in i of Arti…
The tax credit and the tax credit attached to the income from securities allocated to employees or acquired on their behalf as part of the profit-sharing scheme give rise to the issue of a separate ce…
The tax-free establishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article…
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