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Showing 3131–3140 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
For entry into the automatic cinema production account, the sums calculated are weighted by a coefficient determined according to the number of points obtained by the cinematographic works on the scal…
…ning centres in the form of equipment and materials provided for in 2° of Article L. 6241-4; 2° The amount of the receivable referred to in the sixth paragraph of II of Article L. 6241-2 and recorded…
No later than 31 December of the year preceding that for which the apprenticeship tax is due, the State representative in the region draws up and publishes the list of courses provided by the establis…
Employers liable for the apprenticeship tax pay the balance referred to in II of article L. 6241-2 on the basis of the same base as that of the main part, collected in the year preceding that in which…
The lists mentioned in articles R. 6241-21 and R. 6241-22 are the subject of an opinion from the bureau of the regional committee for employment, vocational training and guidance mentioned in article…
No later than 31 December of the year preceding that in respect of which the apprenticeship tax is due, the representative of the State in the region shall publish the list, communicated by the Presid…
…cle L. 6241-4, the subsidies taken into account for the year in respect of which the apprenticeship tax is due are those paid to apprentice training centres during that same year. The apprentice train…
The executive production company eligible for the tax credit provided for in article 220 quaterdecies of the French General Tax Code is the one responsible, under a contract entered into with a produc…
Cinematographic or audiovisual works qualifying for the tax credit belong to the fiction or animation genres. Works belonging to the fiction genre in which at least 15% of the shots, i.e. an average o…
I. - The tax potential of a commune is determined by adding together the following amounts:1° The product determined by applying the average national tax rate for each of these taxes to the communal t…
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