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Showing 941–950 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…ollected according to the same rules and under the same guarantees and penalties as for corporation tax. On the date provided for in the first paragraph, it gives rise to an advance payment equal to 2…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in…
I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départemen…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
…tioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid pursuant to these articles be refunded when the following conditions are met:1° The benefic…
…and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation tax.
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…efined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
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