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Showing 231–240 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…1° and 2° of Article L. 442-1 and 1° of Article L. 443-10 of the same code are subject to the same tax and social security contributions as salaries.
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
In the event of the transfer or cessation in whole or in part of the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to th…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
…ciétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1…
…tion mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out in the same article L. 241-17 and up to an annual limit…
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
…he sums paid and to provide details of the holders of these pensions or annuities.This declaration must be filed with the tax authorities no later than 31 January of the calendar year following that i…
…1 of the article 92 and which is compulsorily subject to the controlled declaration regime, income tax may be immediately assessed in the name of this partner for his share in the results, determined…
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