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Showing 11–20 of 12278 articles for “Art. US Estate Tax — QDOT”
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. Each taxpayer is liable to income tax on the basis of both his personal profits and income and those of his children and persons considered to be his dependants within the meaning of the articles 1…
…general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicable to sociétés de capitaux, personally subject to income tax on the share of comp…
…s or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
…governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declared by the co-ownership.
…lions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights in the results declared by the co-ownership. For the ap…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
…se ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou revenus dont l'imposition est attribuée à la France par une convention internationale relative aux double…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
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