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Showing 101–110 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…t or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received, after taking into account the expenses incurred. This inc…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
Income distributed by a real estate investment fund mentioned in article 239 nonies in respect of the fraction of income mentioned in 1° of article L. 214-51 of the Monetary and Financial Code, with t…
…Financial Code, whose share of income is, pursuant to Article 8, subject in its own name to income tax in the property income category, may, by irrevocable option exercised when filing the income tax…
1. Notwithstanding the provisions of
…etwork at no more than two points and are not used for professional purposes are exempt from income tax on the proceeds of these sales.
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
…is equal to the difference between their real value on the date of default and their cost price for tax purposes in the transferor's accounts. The profit or loss is included in the transferor's taxabl…
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
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