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Showing 301–310 of 12278 articles for “Art. US Estate Tax — QDOT”
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
…posit and keep on deposit abroad, in order to constitute sureties, are exempt from the proportional tax on income from foreign securities which are not subject to the subscription system, mathematical…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
…renovated. Where it is established that the price has been concealed, the price stated in the deed must be increased by the amount of the concealment. In the case of an acquisition free of charge, the…
…er the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same property, located for all or part of their surface area within…
I. - The tax is borne by the seller or exporter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absen…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
…it-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the creation of a company savings…
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