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Showing 721–730 of 12278 articles for “Art. US Estate Tax — QDOT”
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ment of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which they were deducted.
…first financial year ending on or after 31 December 1976.The revalued values of these fixed assets must not exceed the amounts obtained by applying to the net book values indices representing changes…
…tion in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
Open the article to read the full text in English.
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…olved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in which it was made.
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
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