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Showing 3741–3750 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…a récépissé de déclaration d'entrepreneur de spectacles vivants valant licence, may benefit from a tax credit in respect of quality artistic events that they have directly organised or have contracte…
1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry…
…g to the appointment of a statutory auditor, the balance sheet total is set at 4,000,000 euros, the amount of turnover excluding tax is set at 8,000,000 euros and the average number of employees is se…
…ry auditor are those defined in article D. 221-5.The cumulative balance sheet total, the cumulative amount of turnover excluding tax and the cumulative average number of employees are determined by ad…
Articles 1594 I bis and 1840 G ter of the French General Tax Code set out the rules governing exemptions from property registration tax and registration duty by the General Councils of Guadeloupe, Fre…
Taxpayers whose tax residence is in France may open an equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies with a credit institution, the Caisse des dépôt…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
II and III of article L. 221-31 and article L. 221-32 are applicable to the share savings plan intended for the financing of small and medium-sized enterprises and intermediate-sized enterprises.
The rules relating to the scope and basis of assessment of the value added tax applicable to services provided by travel agents and tour operators are set out in articles 262 bis and 263 of the French…
The procedures for applying the tax reductions granted for work carried out on certain housing belonging to tourist residences, residential tourist villages or intended for rental as furnished accommo…
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