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Showing 701–710 of 12278 articles for “Art. US Estate Tax — QDOT”
…Code may not take into account the revaluation difference which it establishes when determining the taxable income for the financial year in which it carries out this revaluation. The application of t…
…haring paid in cash by companies pursuant to a profit-sharing contract is deductible from the bases used for the assessment of corporation tax or income tax.II. - From 1 January 1991, dividends on lab…
…maceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordance with IX of Article L. 245-6 of the Social Security Code.
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
…le L. 441-10 of the French Commercial Code are attached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year in which they are rece…
…ided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and financial provisions, nor the scheme provided for in favour of the venture capital c…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
…B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation tax under the conditions of ordinary law or an industrial, commercial, craft or agricultural busines…
…fits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and rights…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
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