20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 911–920 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
…This provision also applies to the fraction, calculated under the conditions set out in the previous sentence, of the profit or loss relating to the transfer between group companies of portfolio sec…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
…ities concerned are required to attach to each return they submit for the assessment of corporation tax, a statement showing separately the amount of expenditure incurred for the purposes indicated in…
…deducted net financial charges referred to in 1 of VIII of Articles 212 bis and 223 B bis and the unused deduction capacity referred to in 2 of the same VIII that a company has not used in respect of…
…ed for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Tax credits attached to income recei…
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
…ration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities making it up, th…
…y be transferred to the parent company at their nominal value. In this case, the parent company may use these receivables to pay the corporation tax due in respect of the overall result up to the amou…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
