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Showing 611–620 of 12278 articles for “Art. US Estate Tax — QDOT”
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
…ration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities making it up, th…
…y be transferred to the parent company at their nominal value. In this case, the parent company may use these receivables to pay the corporation tax due in respect of the overall result up to the amou…
…e, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken into account to determine overall profit.
…legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in…
…one financial year and participation income received by a group company from a company subject to a tax equivalent to corporation tax in a Member State of the European Union or in another State party…
…if necessary reduced to twelve months.II. - The result referred to in 2° of I is determined by adjusting the overall result subject to corporation tax at the rates referred to in the second paragrap…
…y of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws up consolid…
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…corresponding to each of the categories of expenditure referred to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to the financia…
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