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Showing 751–760 of 12278 articles for “Art. US Estate Tax — QDOT”
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
…cing, from the persons who ensure the payment, a sworn statement to the effect that their reference tax income as shown on the tax notice drawn up in respect of the income for the penultimate year pre…
…perty leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference between the value of the property when the agreement was signed a…
…e applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate companies for commerce and industry. A decree sets out the terms and conditions for applying…
…or sharing of a good or service shall provide, at the time of each transaction, information on the tax and social security obligations incumbent on people who carry out commercial transactions throug…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…ial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must declare these sums. These sums are contributed, in the name of the beneficiary, according to the…
…4-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxation of the capital gain generated in connection with this transaction is, for the purposes of i…
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