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Showing 3921–3930 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…be the subject of a title known as a "plant variety certificate" which confers on its holder an exclusive right to produce, reproduce, package for the purposes of reproduction or multiplication, offer…
…to the public by a public undertaking or a body governed by private law that enjoys special or exclusive rights, where the following two conditions are met: a) The production of gas or heat by the en…
…he contract, the calculation of the capital requirement for operational risk takes into account the amount of annual expenses incurred for the purposes of these insurance commitments. In the case of i…
…of persons benefiting from the schemes defined in articles 50-0, 64 bis and 102 ter of the General Tax Code are subject to simplified accounting obligations.The sole trader with limited liability is…
…ion issued by the French Accounting Standards Authority sets out the conditions for determining the useful life, limited or unlimited, of intangible assets. Formation expenses are amortised according…
…of units or shares no later than two months after the unit-holder's request; b) On the other hand, use at least 20% of their real estate assets for buildings constructed, rented or offered for rent,…
…and guidance centres, the financial resources directly linked to their teaching activity. The real estate assets of the establishments mentioned in the first paragraph belonging to the State on the d…
…ontributions towards some of its costs, the company's resources come from annual subscriptions. The basic rate of the annual subscription is the same for all members. A supplement is added to this, th…
…icle L. 161-17-2 of the Social Security Code and who have completed a period of insurance under all basic pension schemes equal to the period of insurance required to receive a full retirement pension…
…icle L. 161-17-2 of the Social Security Code and who have completed a period of insurance under all basic pension schemes equal to the period of insurance required to receive a full retirement pension…
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