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Showing 501–510 of 12278 articles for “Art. US Estate Tax — QDOT”
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
…(sociétés civiles) formed as from 1 January 1985 with a view to constructing and managing buildings used for residential purposes up to at least three quarters of their surface area, the companies men…
…that are members of the Confédération nationale du crédit mutuel do not have to include it in their taxable income.II. - The following may benefit from the provisions of I:1° Non-profit associations g…
…profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company on the cancellation of…
…n commandite par actions, sociétés à responsabilité limitée that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corporation tax until the end of the tenth financial year following the year in which they were created, which,…
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