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Showing 3111–3120 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…s or which, on behalf of the latter, carries out administrative formalities and social security and tax declarations relating to the employment of these workers may ask employers for a contribution to…
A declared legal entity or sole proprietorship that provides personal services exclusively to individuals benefits from : 1° A reduced rate of value added tax under the conditions set out in i of Arti…
The tax credit and the tax credit attached to the income from securities allocated to employees or acquired on their behalf as part of the profit-sharing scheme give rise to the issue of a separate ce…
The tax-free establishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article…
If the net profit base is changed after a certificate has been issued, an amending certificate will be issued under the same conditions as the initial certificate.
…he public finance inspector within three months of the date of the company's application or, if the tax return for the financial year in question is filed after the application is made, within three m…
At the request of the company, certification of the amount of net profit and shareholders' equity is drawn up either by the statutory auditor or by the public finance inspector. In the latter case, th…
Where no application for a certificate has been made six months after the end of a financial year, the Labour Inspectorate control officer may take the place of the company in obtaining the certificat…
The request for refund, accompanied by the certificate, is sent to the tax office of the organisation that issued it. The refund is made to this organisation, which is responsible for using the corres…
…000 and less than 200,000.II. - A. - Establishments are eligible for classification and aid if the basic proportion is equal to or greater than:1° Category A: 65% of film screenings made up of art ho…
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