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Showing 501–510 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
…um expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to the chairman of the board of directors;…
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation refer…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
…ho pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, information relating to the net amount taxable for income tax…
…r ancillary activity or from another source, they are subject to the provisions of article 95.They must, at the request of the administration, produce their books, registers, receipts, expenditure or…
…ortion of fruit, this declaration also indicates the proportional share of each of the parties; it must then include the written agreement of the lessee.In the case of leases of isolated plots, the sa…
…laries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump su…
…e declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
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