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Showing 121–130 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…sion of the free transfer of a sole proprietorship may benefit from the following provisions:a. The taxation of capital gains relating to fixed asset items recognised on the occasion of this transfer…
…rrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a small or medium-sized company, i.e. employing fewer t…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
…f 50% provided for in article 5-2° of the said Order, may disregard, for the determination of their taxable profits, the net income from the shares of the said companies included in their assets, inso…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
…or reintegration approved under Article L. 213-7 of the same code, which are subject to corporation tax or income tax under a real income tax regime, may deduct from their taxable income a sum equal t…
…ss the price provided for in the contract for the acceptance of the unilateral undertaking to sell, using a useful life equal to that of the contract. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED FROM…
…ired or created less than two years ago. Where applicable, these capital gains are increased by the amount of depreciation expressly excluded from deductible expenses as well as that which has been de…
…establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a tax-free provision for losses incurred by this establishment or subsidiary. The acquisition of share…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
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