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Showing 101–110 of 12278 articles for “Art. US Estate Tax — QDOT”
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
…ovisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capital gains over capital loss…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
…sion of the free transfer of a sole proprietorship may benefit from the following provisions:a. The taxation of capital gains relating to fixed asset items recognised on the occasion of this transfer…
…rrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a small or medium-sized company, i.e. employing fewer t…
…rovisions do not apply to net short-term capital gains realised by companies subject to corporation tax during financial years commencing on or after 1 January 1987.1a By way of derogation from the pr…
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