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Showing 781–790 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…mited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the administration, at the same time a…
…se regulations or articles of association provide that unit holders or members may benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 2…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
…ject to the same regime as general partnerships carrying out the same operations; their members are taxed under the same conditions as the members of the latter companies.II. - The provisions of I als…
…declare the identity and address of the beneficiaries as well as, by type of income, details of the taxable amount and the tax credit, the gross income subject to a levy and the amount of the said lev…
…liable, for the share of the results corresponding to his rights in the grouping, either to income tax or to corporation tax if it is a legal entity subject to this tax (1). (1) For cases where the g…
…es or associations that collect and pay copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be made in accordanc…
…provided for in article 242 ter the identity and address of their clients or co-contractors and the amount of profits and losses made by the latter.
…undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these inves…
…ally liable, for the share of profits corresponding to his rights in the grouping, either to income tax, or to corporation tax if they are legal entities subject to that tax.For the application of thi…
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