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Showing 711–720 of 12278 articles for “Art. US Estate Tax — QDOT”
…ion of all or part of the settlor's rights representing the property or rights transferred to the trust assets, the results of the trust assets shall be determined, on the date of assignment or cancel…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ntity, directly or indirectly, by the issuing company or through a third party, are included in the taxable income of this company for the first financial year ending on or after 31 December 2005 or,…
…rofits for the year of acquisition and the following four years, in equal fractions.The deduction thus made in respect of each year may not exceed the limit mentioned in the first paragraph of 3 of ar…
…the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses of the production association contract (1). (1) Annex III, art. 46 quindecies A to 46 quindecie…
…sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and continuously in the overseas departments by artisanal fishermen or fishermen associated with artisanal fishi…
…tlor means the person holding the rights representing the property or rights transferred into the trust estate.
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
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