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Showing 651–660 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
…tioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid pursuant to these articles be refunded when the following conditions are met:1° The benefic…
…and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation tax.
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…efined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
I.-An annual tax on office premises, commercial premises, storage premises and parking areas is levied within the territorial limits of the Bouches-du-Rhône, Var and Alpes-Maritimes departments.II.-.T…
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
…on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 17…
…e conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used to determine the overall result for financial years opened before 1 January 2019 and a statemen…
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