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Showing 481–490 of 12278 articles for “Art. US Estate Tax — QDOT”
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
…rise to a deductible expense in the State of residence of the debtor without being included in the taxable income in the State of residence of the beneficiary, where this asymmetry effect is attribut…
…o 2° of b quinquies of 5 of Article 158 and to Article 163 bis G, income subject to the withholding taxes provided for in articles 182 A, 182 A bis, 182 A ter and 182 B as well as foreign-source incom…
…rate in accordance with the provisions of articles 204 H and 204 I. The levy may be modified at the taxpayer's request under the conditions set out in article 204 J. The rate of the levy for spouses o…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
…204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solidarity pact; 2° Death of one of the spouses or one of the partners bound by a c…
I. - The amount of the levy referred to in article 204 A may be adjusted upwards or downwards at the taxpayer's request.However, when a change in the situation mentioned in 1 of article 204 I has occu…
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
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