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Showing 2821–2830 of 12278 articles for “Art. US Estate Tax — QDOT”
The tasks entrusted by articles R. 15-33-11 à R. 15-33-13 to the magistrate delegated to the judicial missions of the customs and tax authorities with regard to customs officers are applicable to tax…
The category A and B tax agents mentioned in article 28-2 who are authorised to carry out judicial investigations are assigned to one of the following departments specialising in the repression of fis…
I.- For the application of Article L. 54-10-3 in Saint-Pierre-et-Miquelon, the words "or in another Member State of the European Union or party to the Agreement on the European Economic Area" appearin…
…on in Saint-Pierre-et-Miquelon of the provisions of Chapter I of Title VI of Book V, the offence of tax fraud is considered to be either the offence provided for by the provisions of Article 1741 of t…
…s or which, on behalf of the latter, carries out administrative formalities and social security and tax declarations relating to the employment of these workers may ask employers for a contribution to…
A declared legal entity or sole proprietorship that provides personal services exclusively to individuals benefits from : 1° A reduced rate of value added tax under the conditions set out in i of Arti…
The tax credit and the tax credit attached to the income from securities allocated to employees or acquired on their behalf as part of the profit-sharing scheme give rise to the issue of a separate ce…
The tax-free establishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article…
If the net profit base is changed after a certificate has been issued, an amending certificate will be issued under the same conditions as the initial certificate.
…he public finance inspector within three months of the date of the company's application or, if the tax return for the financial year in question is filed after the application is made, within three m…
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