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Showing 601–610 of 12278 articles for “Art. US Estate Tax — QDOT”
The tax credit defined in article 220 sexdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 sexdecie…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
…organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
…This provision also applies to the fraction, calculated under the conditions set out in the previous sentence, of the profit or loss relating to the transfer between group companies of portfolio sec…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
…ities concerned are required to attach to each return they submit for the assessment of corporation tax, a statement showing separately the amount of expenditure incurred for the purposes indicated in…
…deducted net financial charges referred to in 1 of VIII of Articles 212 bis and 223 B bis and the unused deduction capacity referred to in 2 of the same VIII that a company has not used in respect of…
…ed for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Tax credits attached to income recei…
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