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Showing 641–650 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
…es and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole proprietorship or a complete branch of activity may benefit from the follo…
…mporary, out of the territory of the Member States of the European Union are subject to a flat-rate tax under the conditions set out in articles 150 VJ to 150 VM:1° Of precious metals;2° Of jewellery,…
…ovisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to l'article 8 ter, realised by this company on the occasion of a merger, a partial…
…carried out at the time of the contribution of such rights or shares to a company subject to a real taxation system may be subject to a tax deferral under the conditions set out in II. However, in the…
…the holding period is deducted:1° In the case of a disposal of assets or rights carried out by a trust, from the date of acquisition of these assets or rights by the trust or, if the assets or rights…
…ies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met:1…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
…r under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of their benef…
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