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Showing 191–200 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…ights to the net assets or income of the fund, company or entity and allocated according to the status of the person, as well as the distributions and net gains mentioned in 9 of the same II, are subj…
…ith a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid to trainees during an internship…
…o take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capacity. The first paragraph is applicable provi…
…ies taken into account from 1st January 2002 in the results of grantors and concessionaires).I ter. Taxation of the capital gain realised on the contribution by a natural person inventor of copyright…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
…e and that of the place of establishment of that employer may benefit from an exemption from income tax on the salaries received as remuneration for the activity carried out in the State to which they…
…articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10-60 of the French Commercial Code is taxed in the hands of the beneficiary in the category of salaries and wages according to the procedu…
The declarations referred to in Articles 87 and 87-0 A are transmitted monthly in accordance with the procedures set out in I of Article L. 133-5-3 or in Article L. 133-5-8of the Social Security Code…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
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