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Showing 361–370 of 12278 articles for “Art. US Estate Tax — QDOT”
…he Heritage Code, is not open to buildings held by non-trading companies not subject to corporation tax.The first paragraph of this II does not apply to buildings held by non-trading companies not sub…
…f the loan does not exceed 5% of the issue price.4° Pensions, benefits and allowances exempted from tax under Article 81;5° (repealed with effect from 30 June 2000)5° bis Subject to the provisions of…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
…ities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A and in 1 or 2 of Article 200 A.By way of der…
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
…have been provided to the administration, where these companies have opted for the capital company tax regime.(1) These provisions apply to members of professional non-trading companies referred to i…
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
…its to one or more employees of that same company at a price agreed at the time of the undertaking, taxation of the capital gain realised by the employees who have exercised the option, on the contrib…
…ociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory within the meaning of article 2…
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