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Showing 2841–2850 of 12278 articles for “Art. US Estate Tax — QDOT”
…by order of the minister responsible for the budget, municipalities that have instituted a tourist tax or flat-rate tourist tax shall notify the director general of public finance, before 15 Septembe…
For the application of the second paragraph of article L. 2333-38 in respect of the tourist tax and of article L. 2333-46 in the case of flat-rate tourist tax, the notice of compulsory taxation must i…
…referred to in the sixth paragraph of II of Article L. 6241-2 and recorded in respect of the previous year.
No later than 31 December of the year preceding that for which the apprenticeship tax is due, the State representative in the region draws up and publishes the list of courses provided by the establis…
Employers liable for the apprenticeship tax pay the balance referred to in II of article L. 6241-2 on the basis of the same base as that of the main part, collected in the year preceding that in which…
The lists mentioned in articles R. 6241-21 and R. 6241-22 are the subject of an opinion from the bureau of the regional committee for employment, vocational training and guidance mentioned in article…
No later than 31 December of the year preceding that in respect of which the apprenticeship tax is due, the representative of the State in the region shall publish the list, communicated by the Presid…
…cle L. 6241-4, the subsidies taken into account for the year in respect of which the apprenticeship tax is due are those paid to apprentice training centres during that same year. The apprentice train…
The executive production company eligible for the tax credit provided for in article 220 quaterdecies of the French General Tax Code is the one responsible, under a contract entered into with a produc…
Cinematographic or audiovisual works qualifying for the tax credit belong to the fiction or animation genres. Works belonging to the fiction genre in which at least 15% of the shots, i.e. an average o…
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