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Showing 1971–1980 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
1. The withholding tax provided for in 1° of 2 of Article 204 A is made by the debtor upon payment of the sums and benefits referred to in Article 204 F.Where the debtor of the withholding tax is not…
…ing of the latter was subject shall result in the withdrawal of the approval, the forfeiture of the tax benefits attached thereto and the liability for the taxes not paid as a result thereof together…
…up in each département, comprising:1° A sitting magistrate, designated by order of the Minister of Justice, who acts as chairman;2° The departmental director of public finance or his delegate;3° Three…
…e directly linked to the organisation of the international sporting competition:a) From corporation tax as provided for in Article 205 of this Code;b) From income tax in respect of industrial and comm…
Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the depa…
…n-wage income received in that State by their clients or members and ensuring the accuracy of their tax returns enter into an agreement with the Director General of Public Finances or his delegate, co…
When a case is referred to it pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
…ed or declaration mentioned in article 667 is filed.2. (Transferred under article R*. 59 B-1 of the tax procedures book).
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