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Showing 2811–2820 of 12278 articles for “Art. US Estate Tax — QDOT”
…ansactions falling within the remit of the decentralised departments of the Directorate General of Customs and Excise were concluded; it carries out any investigations it deems useful in the decentral…
1. A tax, customs and foreign exchange litigation committee is set up to issue an opinion on the transactions referred to in Article 350 a of this Code.2. This committee is made up, under the chairman…
…ove may be consulted by the Minister for the Budget on any general or specific question relating to tax, customs and foreign exchange disputes. 2. It may also, on its own initiative, make any observat…
The rules relating to the departmental tax on companies operating ski-lift equipment are set out in articles L. 3333-4 to L. 3333-7 of the Code général des collectivités territoriales, which are repro…
The rules relating to the departmental tax on companies operating ski-lift equipment are set out in Articles R. 3333-2 and R. 3333-3 of the General Local Authorities Code, which are reproduced below:…
…implement profit-sharing under the conditions provided for in this Title may deduct from the bases used for the assessment of corporation tax or income tax the amount of the sums paid in cash to the…
Where an agreement, valid within the meaning of article L. 2232-2, has been concluded or filed after the deadline, it will be effective between the parties but will only give entitlement to exemptions…
…ded from the basis of assessment for non-commercial profits and from the basis of assessment for industrial and commercial profits, up to a ceiling equal to three quarters of the average annual ceilin…
…he profit-sharing scheme within a period specified by regulation, these sums are exempt from income tax up to an amount equal to three quarters of the average annual ceiling used to calculate social s…
Incentive agreements concluded within a group of companies established in several Member States of the European Community are entitled to the exemptions provided for in articles L. 3315-1 to L. 3315-3…
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