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Showing 551–560 of 12278 articles for “Art. US Estate Tax — QDOT”
…xpenses, directors mean, in partnerships and joint ventures that have opted for the capital company tax regime, the partners in name and the members of these companies, in limited liability companies…
…is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following two amounts:1° Three mil…
…Wallis and Futuna, Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon as part of their own tax jurisdiction in respect of investment projects has no impact on the determination of the amount…
I. - Net capital gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law…
…Order no. 58-876 of 24 September 1958 or to their capital increases, and which pay up the shares thus subscribed by 31 December 1965 at the latest, may, under the conditions and subject to the reserv…
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
…IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for the financial year. These allocations are deductible up to:- 60% of taxable incom…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
…es within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on the production, development and digi…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
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