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Showing 71–80 of 12278 articles for “Art. US Estate Tax — QDOT”
…ny by a company on the life of a manager or a person playing a decisive role in the running of the business, the profit resulting from the compensation for the economic loss suffered by the company fo…
…n or creation of a given item may not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company fails to com…
The warehousing of agricultural production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a prof…
Equipment acquired or manufactured before 1 January 2011 that appears on a list drawn up by joint order of the Minister for the Budget and the Minister for the Environment and that is intended to redu…
…lication of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l'article 199 sexvicies are only allowed as a deduction from the taxab…
The basis for calculating the depreciation of fixed assets acquired or created using regional development or land-use planning premiums, orientation premiums for agricultural and food product companie…
…entioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in article L. 312-9 of the same code.
…the conditions provided for in article L. 313-7 of the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, on the one hand, the value of the la…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
…me Fishing Code to a cooperative member takes the form of the allocation of shares in that company, taxation of the income booked in respect of these rebates by that member may, on option, be subject…
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