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Showing 211–220 of 12278 articles for “Art. US Estate Tax — QDOT”
…the contribution to the costs of the marriage defined in article 214 of the Civil Code when the spouses are taxed separately.
…cal elected representatives pursuant to the General Code of Local Authorities are subject to income tax in accordance with the rules applicable to salaries and wages. (1)II. - Retirement pensions paid…
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopé…
The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contrac…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
The administration may request from the interested parties any information likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer…
…o L. 225-186 of the French Commercial Code, and the subscription or purchase price of this share is taxed as salary and wages. II. When the purchase price of the shares offered under the conditions pr…
…1° and 2° of Article L. 442-1 and 1° of Article L. 443-10 of the same code are subject to the same tax and social security contributions as salaries.
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
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