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Showing 161–170 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…the results for the financial year in progress on the date they are awarded; in this case, they are taxable under the conditions defined in this article.When they have been used for the creation or ac…
…id mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual system may deduct from their taxable income a sum equal to 40% of…
…ilities for storing and distributing diesel that is not coloured and traced, subject to corporation tax or income tax under an actual system, may deduct from their taxable income a sum equal to 40% of…
The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…
…of their payment.The amount of premiums received during a financial year must be added back to the taxable profits of that financial year or, where applicable, of the following financial year(s) up t…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
…ovisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capital gains over capital loss…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
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