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Showing 2631–2640 of 12278 articles for “Art. US Estate Tax — QDOT”
I. - The limit referred to in article L. 214-39 must be complied with on 30 June and 31 December of each financial year, at the end of the three-year period referred to in article L. 214-43.The manage…
…o 10° of I of article L. 214-36 held by the undertaking ; 2° In the numerator, the debt of the real estate investment trust resulting from cash loans that it directly underwrites, other than those men…
When a financial instrument mentioned in 6° of I of Article L. 214-36 includes a financial contract, in accordance with Article R. 214-32-24-1 , the latter is taken into account for the application of…
For the purposes of certifying the accuracy of the periodic information referred to in article L. 214-53, the statutory auditor shall receive the information at least two weeks before the date schedul…
The properties referred to in 1° of I of article L. 214-36 eligible for inclusion in the assets of an undertaking for collective real estate investment are : 1° Buildings let or offered for letting on…
…e liquid assets referred to in 9° of I of article L. 214-36 are : 1° Demand deposits made with the custodian of the real estate investment trust, which satisfy conditions 3° and 4° of article R. 214-9…
Undertakings for collective investment in real estate must invest at least 20% of their real estate assets in buildings constructed, rented or offered for rent. The conditions for assessing this 20% r…
…of twelve months or less; 3° They may be repaid or withdrawn at any time at the request of the real estate collective investment undertaking; 4° The sum paid in response to a request for repayment, le…
…1, 5 and 6 of the I of article D. 211-1 A . II. - An undertaking for collective investment in real estate may enter into contracts constituting the financial futures instruments referred to in I, wit…
…1° The assets mentioned in 1°, 4° and 6° to 9° of I of article L. 214-36 held directly by the real estate collective investment undertaking ;2° Assets held directly by the companies referred to in 2°…
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