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Showing 521–530 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…n commandite par actions, sociétés à responsabilité limitée that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corporation tax until the end of the tenth financial year following the year in which they were created, which,…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
Sont également exonérés de l'impôt sous réserve des dispositions de l'article 208 A : 1° (Abrogé à compter du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles…
…sults of the current financial year when they are distributed. They are retained: For half of their amount, when this distribution occurs more than four years but less than seven years after their rea…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
…ociétés anonymes, en commandite par actions or à responsabilité limitée are exempt from corporation tax. 2. The same regime applies where a société anonyme, en commandite par actions or à responsabili…
…rid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided for in Arti…
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