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Showing 691–700 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
The companies defined in Article 238 bis HE may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositi…
…wable sources.Shares in the approved company may only be subscribed by companies carrying out an industrial activity and eligible within the meaning of Article L. 331-2 of the Energy Code, provided th…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
…ditional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining the income tax or corporation tax due by these emplo…
…l'article L. 311-2 of the Code du cinéma et de l'image animée;Cinematographic or audiovisual works usable for advertising purposes;News programmes, current affairs debates and sports or variety progr…
…transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as part of a transaction benefiting from the provisions set out in articles 41,15…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
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