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Showing 521–530 of 12278 articles for “Art. US Estate Tax — QDOT”
…uent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, rights relating to…
I. - Companies at least 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
…hereby a company contributes, without being dissolved, all or one or more complete branches of its business to another company, in return for the delivery of securities representing the share capital…
…rative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion of the issue of shares intended exclusively for their employe…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
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