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Showing 981–990 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formulas and other similar rights or remuneration for services, paid or due by a natural or legal pe…
…rticle L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-5 of the same code.
In the event of non-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the c…
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
The companies defined in Article 238 bis HE may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositi…
…wable sources.Shares in the approved company may only be subscribed by companies carrying out an industrial activity and eligible within the meaning of Article L. 331-2 of the Energy Code, provided th…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
…ditional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining the income tax or corporation tax due by these emplo…
…l'article L. 311-2 of the Code du cinéma et de l'image animée;Cinematographic or audiovisual works usable for advertising purposes;News programmes, current affairs debates and sports or variety progr…
…transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as part of a transaction benefiting from the provisions set out in articles 41,15…
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