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Showing 671–680 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…ted on the occasion of and for the duration of charitable or support events exempt from value added tax by virtue of c of 1° of 7 of Article 261, are exempt from payroll tax.
…he subscription price and the sale price or by the free allocation of shares is exempt from payroll tax. The company savings scheme is a company savings scheme, and the benefit constituted by the diff…
…he first paragraph of this Article do not apply when the exit from the group or the loss of the status of intermediate company or foreign company results from a merger placed under the regime provided…
…here the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor tha…
I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…
…d period defined below, is not deductible. This neutralised period is the period during which the unused entitlements of these employees were acquired on the date of the merger. It may not be shorter…
…by articles L. 423-1 et seq of the Code de l'action sociale et des familles are exempt from payroll tax. The same exemption applies to the employment of several home-based employees whose presence in…
…B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the application of the same 1. For employees and persons eligible…
…nquies, 239 septies and 239 nonies one of whose members is subject, at the year-end, to corporation tax at the standard rate, the contribution provided for in Article 234 nonies, established under the…
…muneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those mentione…
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