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Showing 31–40 of 12278 articles for “Art. US Estate Tax — QDOT”
…cle when the following conditions are met:1° The guarantor and the beneficiary of the guarantee are taxable on their profits according to a real tax regime;2° The remittances relate to the financial s…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
…by the lender. The portion of the remuneration corresponding to this income is subject to the same tax treatment as the income from the securities loaned.II. - 1. The financial securities borrowed an…
Net property income is equal to the difference between the amount of gross income and total property expenses.
…t or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received, after taking into account the expenses incurred. This inc…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
Income distributed by a real estate investment fund mentioned in article 239 nonies in respect of the fraction of income mentioned in 1° of article L. 214-51 of the Monetary and Financial Code, with t…
…Financial Code, whose share of income is, pursuant to Article 8, subject in its own name to income tax in the property income category, may, by irrevocable option exercised when filing the income tax…
1. Notwithstanding the provisions of
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