Article 39 ter C
…formalised either when the installation or site is acquired or brought into service, or during its use, is not deductible.To the extent of the costs borne directly by the company, this provision has…
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Showing 51–60 of 12278 articles for “Art. US Estate Tax — QDOT”
…formalised either when the installation or site is acquired or brought into service, or during its use, is not deductible.To the extent of the costs borne directly by the company, this provision has…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
…ormation, or an online press service recognised pursuant to the article 1 of law no. 86-897 of 1 August 1986 reforming the legal status of the press, largely devoted to political and general informati…
Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…
…e Code or the Social Security Code that govern them are not taken into account in determining their taxable income.
Sums allocated by virtue of the provisions of the texts adopted for the application of article
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
…agraph apply to financial years beginning on or after 1 January 1978. The depreciation deducted for tax purposes by the co-ownership in respect of previous financial years is divided between the co-ow…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
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