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Showing 771–780 of 12278 articles for “Art. US Estate Tax — QDOT”
…ject to the same regime as general partnerships carrying out the same operations; their members are taxed under the same conditions as the members of the latter companies.II. - The provisions of I als…
…declare the identity and address of the beneficiaries as well as, by type of income, details of the taxable amount and the tax credit, the gross income subject to a levy and the amount of the said lev…
…liable, for the share of the results corresponding to his rights in the grouping, either to income tax or to corporation tax if it is a legal entity subject to this tax (1). (1) For cases where the g…
…dance with the procedures set out in the first paragraph of the article 87 A, regardless of the status of the beneficiaries, during the month of January of the calendar year following that during whic…
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…
…undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these inves…
…ally liable, for the share of profits corresponding to his rights in the grouping, either to income tax, or to corporation tax if they are legal entities subject to that tax.For the application of thi…
…b of article 39 quinquies D are exempt from any reintegration on the occasion of the disposal of industrial and commercial property leased under a finance lease with an effective term of at least fift…
…ns of this article cease to apply to securities or rights issued as from 1 January 1993 and held by taxpayers other than those mentioned in V of article 238 septies E. V. - Where the securities or rig…
…stripping transactions referred to in I, the redemption premium and the interest paid each year are taxed in respect of each financial year after an actuarial apportionment when the premium exceeds 10…
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