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Showing 171–180 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in proportion to his rights in the accounting profits of thes…
…r cost price, in the incoming and outgoing stocks of agricultural holdings subject to the system of taxation based on actual profits.II. - Advances to crops are represented by all costs and charges in…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
…icultural activity within the meaning of article 63 and which is subject to the mandatory system of taxation based on actual profits, income tax may be immediately assessed in the name of this partner…
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
…me II, companies that are created between 1 January 2019 and 31 December 2023, that carry out an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income tax or…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscale…
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
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