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Showing 541–550 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…hereby a company contributes, without being dissolved, all or one or more complete branches of its business to another company, in return for the delivery of securities representing the share capital…
…rative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion of the issue of shares intended exclusively for their employe…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
I. - In limited liability companies 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 as amended and whose man…
…for in the first paragraph of this I is set at 5% of the total income from holdings, including the tax credit. This rate is set at 1% of this same income, including the tax credit, received: 1° By a…
…the former concessionary companies will not be taken into account for the assessment of corporation tax payable by these companies.
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