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Showing 151–160 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…penditure likely to be charged to an account of start-up costs, shall be allowed as a deduction for tax purposes.The same applies to expenditure incurred for the purposes indicated above by deduction…
…ssionnelle supplémentaire mentionnées à l'article L. 942-1 of the Social Security Code may set up a tax-free provision to deal with fluctuations in claims experience relating to group insurance operat…
…either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during the first five years of operatio…
…ty is agricultural, within the meaning of article 63 of this Code, which are liable for corporation tax may, on option, be the subject of a deferral of taxation until one of the events mentioned in II…
…s, general culture and scientific research, are authorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 2018 and until 31 December 2023, wit…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
…in the event of the death of the operator are automatically subject to the long-term capital gains tax regime.3. (Repealed)4. (Expired)5. Distributions by venture capital companies operating under th…
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