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Showing 961–970 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
I.-The following are instituted: 1° A solidarity levy on income from assets mentioned in article L. 136-6 du code de la sécurité sociale; 2° Un prélèvement de solidarité sur les produits de placement…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
…ted on the occasion of and for the duration of charitable or support events exempt from value added tax by virtue of c of 1° of 7 of Article 261, are exempt from payroll tax.
…he subscription price and the sale price or by the free allocation of shares is exempt from payroll tax. The company savings scheme is a company savings scheme, and the benefit constituted by the diff…
…he first paragraph of this Article do not apply when the exit from the group or the loss of the status of intermediate company or foreign company results from a merger placed under the regime provided…
…here the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor tha…
I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…
…d period defined below, is not deductible. This neutralised period is the period during which the unused entitlements of these employees were acquired on the date of the merger. It may not be shorter…
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