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Showing 381–390 of 12278 articles for “Art. US Estate Tax — QDOT”
…as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the latter:- either, where these persons directly or indirectly control the p…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
…in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securities when they are realised by persons who are not domici…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
…September 2005 adopting the Statute for Members of the European Parliament subject to the European tax mentioned in the same Article 12, double taxation is avoided by granting a tax credit equal to t…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
…erred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for the purposes of income tax, a return including the said income, the…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
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