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Showing 681–690 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…emises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies…
…or in I of Article L. 511-41 and articles L. 522-14 and L. 533-2 of the same code, are subject to a tax to finance the support fund created by Article 92 of Law No. 2013-1278 du 29 December 2013 de fi…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
…inister taken in application of this provision, are not taken into account for the determination of taxable results.
…ciled or established in a foreign State or territory outside France and are subject to a privileged tax regime there, are only admitted as deductible expenses for tax purposes if the debtor provides p…
…rticle L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-5 of the same code.
In the event of non-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the c…
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
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