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Showing 2801–2810 of 12278 articles for “Art. US Estate Tax — QDOT”
For the application of 1° of 1 of III of Article 220 terdecies of the French General Tax Code, the cost of developing a video game is understood to be all the expenditure incurred by the video game cr…
For the application of c of 1 of II of article 220 sexies of the French General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to be produced mainly i…
For the application of a of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to have been produced entirely…
For the purposes of I of article 220 terdecies of the French General Tax Code, a company is considered to be a video game creation company if, on the one hand, it is responsible for the artistic and t…
…if at least 50% of them meet the conditions set out in b); d) Any point for a position that is not used for justified artistic or technical reasons is deemed to have been obtained. 2° "Audiovisual pr…
For the application of 2° of 1 of III of article 220 terdecies of the General Tax Code, the video game is finalised in the form of a first version ready to be duplicated with a view to its marketing o…
For the purposes of the points scales set out in this paragraph : 1° "Main venues" means the five venues with the greatest number of scenes; 2° "French-speaking country" means any member state of the…
Compliance with the condition set out in b of 1 of II of article 220 quaterdecies of the General Tax Code is verified using the points scales set out in this paragraph, each made up of a "Dramatic con…
Any advertising relating to the acquisition of housing intended for rental and likely to benefit from the provisions of articles 199 tervicies, 199 sexvicies and 199 novovicies of the French General T…
The Committee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations a…
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