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Showing 921–930 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…e, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken into account to determine overall profit.
…legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in…
…one financial year and participation income received by a group company from a company subject to a tax equivalent to corporation tax in a Member State of the European Union or in another State party…
…if necessary reduced to twelve months.II. - The result referred to in 2° of I is determined by adjusting the overall result subject to corporation tax at the rates referred to in the second paragrap…
…y of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws up consolid…
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…corresponding to each of the categories of expenditure referred to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to the financia…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
…company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds at leas…
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