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Showing 21–30 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. Each taxpayer is liable to income tax on the basis of both his personal profits and income and those of his children and persons considered to be his dependants within the meaning of the articles 1…
…general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicable to sociétés de capitaux, personally subject to income tax on the share of comp…
…s or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
…governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declared by the co-ownership.
…lions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights in the results declared by the co-ownership. For the ap…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
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