Article 242 ter D
…7 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, their management company or the custodians of the assets of these undertakings or collective investments are required to mention, on…
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Showing 791–800 of 12278 articles for “Art. US Estate Tax — QDOT”
…7 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, their management company or the custodians of the assets of these undertakings or collective investments are required to mention, on…
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…ofits of the company held by the transferor or the shareholder or the partner, together with his spouse, their ascendants and descendants, have together exceeded 25% of these profits at any time durin…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
…mpanies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their registered office in a Member State of the Europe…
I. - 1. Companies taxed on the basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity…
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