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Showing 2731–2740 of 12278 articles for “Art. US Estate Tax — QDOT”
The deductions from taxable income that companies subject to corporation tax may make in respect of profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna…
The rules relating to the granting of tax approvals for investments in the French overseas departments, Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the W…
The rules relating to activities qualifying for the income tax reduction granted to taxpayers in respect of new productive investments made in the overseas departments, Saint-Barthélemy, Saint-Martin,…
The communes, public establishments for inter-communal cooperation with their own tax status and the Lyon metropolitan area may, by deliberation taken before 1 July of the year preceding that of taxat…
The municipal tax is instituted by deliberation of the municipal council, which sets the rate within the limit of 3% of gross receipts from the sale of transport tickets.
The annual proceeds of the municipal tax are allocated, subject to the provisions of the first paragraph of article L. 2333-52 : 1° A des interventions favorisant le développement agricole et forestie…
This tax is levied on the following fixed advertising media defined in article L. 581-3 of the Environment Code, visible from any road open to public traffic, within the meaning of article R. 581-1 of…
…lic establishments for inter-communal cooperation which, on 31 December 1983, collected the special tax on gross receipts from the sale of transport tickets by companies operating ski-lift equipment o…
Companies operating ski-lift equipment may be subject in mountain areas to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal budge…
…operation of ski lifts extends over several communes or several départements, the allocation of the tax base referred to in article L. 2333-49 between the said communes or the said départements is fix…
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