Article 238 bis HP
…sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and continuously in the overseas departments by artisanal fishermen or fishermen associated with artisanal fishi…
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Showing 731–740 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and continuously in the overseas departments by artisanal fishermen or fishermen associated with artisanal fishi…
…tlor means the person holding the rights representing the property or rights transferred into the trust estate.
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ment of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which they were deducted.
…first financial year ending on or after 31 December 1976.The revalued values of these fixed assets must not exceed the amounts obtained by applying to the net book values indices representing changes…
Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
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