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Showing 111–120 of 12278 articles for “Art. US Estate Tax — QDOT”
…f 50% provided for in article 5-2° of the said Order, may disregard, for the determination of their taxable profits, the net income from the shares of the said companies included in their assets, inso…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
…or reintegration approved under Article L. 213-7 of the same code, which are subject to corporation tax or income tax under a real income tax regime, may deduct from their taxable income a sum equal t…
…ss the price provided for in the contract for the acceptance of the unilateral undertaking to sell, using a useful life equal to that of the contract. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED FROM…
…posal of items held for at least two years, insofar as they correspond to depreciation deducted for tax purposes. Where applicable, these capital gains are increased by the amount of depreciation expr…
…establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a tax-free provision for losses incurred by this establishment or subsidiary. The acquisition of share…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
…om the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asset items and realised before the entry into force, under the conditions set by d…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
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