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Showing 3171–3180 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
For the "Creative Infrastructures" group, a maximum of 8 points are allocated as follows: 1° Alternatively : a) When at least 50% of the shooting takes place in France: 3 points; b) Or when between 30…
…e of the authors from the following list: director, scriptwriter: 2 points; 2° At least one of the music composers: 1 point; 3° At least one of the producers (natural persons): 2 points; 4° Alternativ…
…med to meet the condition set out in b of 1 of II of article 220 quaterdecies of the French General Tax Code.
Points relating to creators and creative collaborators are only awarded if the creators and creative collaborators are either French nationals or nationals of a Member State of the European Union, a S…
…th service providers established in France: 1 point; 9° At least 50% of the costs of recording the music are met by service providers established in France: 1 point; 10° At least 50% of the costs of r…
For the "Dramatic content" group, a maximum of 20 points are awarded as follows: 1° A maximum of 3 points will be awarded to the "Setting" sub-group, allocated in turn as follows: a) At least one of t…
Points relating to creators and creative collaborators are only awarded if the creators and creative collaborators are either French nationals or nationals of a Member State of the European Union, a S…
For the "Dramatic content" group, a maximum of 18 points are allocated as follows: 1° The "Locations" sub-group is awarded a maximum of 7 points, distributed as follows: a) Alternatively:when a relati…
…e of the authors from the following list: director, scriptwriter: 2 points; 2° At least one of the music composers: 1 point; 3° At least one of the artistic creators of characters and/or sets: 2 point…
For each cinema, the taxpayer fills in a declaration in accordance with the model approved by the Centre national du cinéma et de l'image animée and containing the information required to determine th…
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