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Showing 691–700 of 12278 articles for “Art. US Estate Tax — QDOT”
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
…d the Budget may order the reintegration of sums deducted pursuant to article 217 quindecies to the taxable income for the financial year during which they were deducted.
…tions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for the share of company profits corresponding…
…nature taken by a foreign government does not give rise to any collection in respect of corporation tax or income tax.The same immunity applies to the distribution of compensation among shareholders,…
…7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid down in this code for joint ventures.
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
…the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been used…
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