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Showing 801–810 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…natural persons and at least 34% by one or more persons having, within the said companies, the status of chairman, chief executive officer, chairman of the supervisory board, member of the management…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
…I of article 163 quinquies C and in article 80 quindecies and, for each beneficiary, details of the amount of these gains and distributions.2. For the application of 1, the management company or, wher…
…7 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, their management company or the custodians of the assets of these undertakings or collective investments are required to mention, on…
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…ofits of the company held by the transferor or the shareholder or the partner, together with his spouse, their ascendants and descendants, have together exceeded 25% of these profits at any time durin…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…
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