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Showing 661–670 of 12278 articles for “Art. US Estate Tax — QDOT”
…here the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor tha…
I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…
…d period defined below, is not deductible. This neutralised period is the period during which the unused entitlements of these employees were acquired on the date of the merger. It may not be shorter…
…by articles L. 423-1 et seq of the Code de l'action sociale et des familles are exempt from payroll tax. The same exemption applies to the employment of several home-based employees whose presence in…
…B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the application of the same 1. For employees and persons eligible…
…nquies, 239 septies and 239 nonies one of whose members is subject, at the year-end, to corporation tax at the standard rate, the contribution provided for in Article 234 nonies, established under the…
…muneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those mentione…
…emises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies…
…or in I of Article L. 511-41 and articles L. 522-14 and L. 533-2 of the same code, are subject to a tax to finance the support fund created by Article 92 of Law No. 2013-1278 du 29 December 2013 de fi…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
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