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Showing 101–110 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…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…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
…pplicable to sums received in execution of a leasing contract relating to intangible elements of a business or a craft business.2. Subject to the provisions of Article 41, net capital gains recorded i…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…the results for the financial year in progress on the date they are awarded; in this case, they are taxable under the conditions defined in this article.When they have been used for the creation or ac…
…id mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual system may deduct from their taxable income a sum equal to 40% of…
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