Article 238 bis K
…B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation tax under the conditions of ordinary law or an industrial, commercial, craft or agricultural busines…
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Showing 721–730 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation tax under the conditions of ordinary law or an industrial, commercial, craft or agricultural busines…
…fits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and rights…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
…ion of all or part of the settlor's rights representing the property or rights transferred to the trust assets, the results of the trust assets shall be determined, on the date of assignment or cancel…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ntity, directly or indirectly, by the issuing company or through a third party, are included in the taxable income of this company for the first financial year ending on or after 31 December 2005 or,…
…between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from their profits for the year of acquisition and the following…
…the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses of the production association contract (1). (1) Annex III, art. 46 quindecies A to 46 quindecie…
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