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Showing 681–690 of 12278 articles for “Art. US Estate Tax — QDOT”
…ditional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining the income tax or corporation tax due by these emplo…
…l'article L. 311-2 of the Code du cinéma et de l'image animée;Cinematographic or audiovisual works usable for advertising purposes;News programmes, current affairs debates and sports or variety progr…
…transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as part of a transaction benefiting from the provisions set out in articles 41,15…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
…e L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporation tax payable by the consumer in accordance with Article L. 245-11 of the same code…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
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