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Showing 81–90 of 12278 articles for “Art. US Estate Tax — QDOT”
…preciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of derogatio…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
…r in Articles L. 3141-24 to L. 3141-27 of the French Labour Code, including the social security and tax charges relating to this allowance.As an exception to the provisions of the first paragraph and…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…penditure likely to be charged to an account of start-up costs, shall be allowed as a deduction for tax purposes.The same applies to expenditure incurred for the purposes indicated above by deduction…
…ssionnelle supplémentaire mentionnées à l'article L. 942-1 of the Social Security Code may set up a tax-free provision to deal with fluctuations in claims experience relating to group insurance operat…
…either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during the first five years of operatio…
…ty is agricultural, within the meaning of article 63 of this Code, which are liable for corporation tax may, on option, be the subject of a deferral of taxation until one of the events mentioned in II…
…anies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or promoting a…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
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