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Showing 19811990 of 17089 articles for Art. US–France Estate & Gift Tax Protocol

French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AH

…from a scheme, taking into account all the relevant facts and circumstances, is the obtaining of a tax advantage. In the case of a marker falling under 1° of the aforementioned category C, the presen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter A

…provision of services by natural persons, the rental of a means of transport or the rental of real estate of any kind, submits a declaration to the tax authorities relating to transactions carried ou…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

Article 1649 quater-0 B bis

…the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the conditions provided for in the articles L. 82 C, L. 101 or L.…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Approved associations of the liberal professions

Article 1649 quater G

Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AF

…several European Union Member States, the cross-border scheme is declared exclusively to the French tax authorities when France is the European Union Member State that comes first in the list below :…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0-II bis: Reduction in property tax on undeveloped land relating to plots farmed by young farmers

Article 1647-00 bis

…ided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is granted on the property tax on undeveloped land relating to plots farmed by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AG

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AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ib: Affixing of marks

Article 1649 bis B

…s manufacturing, packaging or importing certain products to affix marks supplied or approved by the tax authorities. The sale and holding with a view to sale by any person of products not bearing thes…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 A

…s and all persons who habitually receive securities, titles or funds on deposit must declare to the tax authorities the opening and closing of accounts of any kind as well as the renting of safes (1).…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter E

…rovided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocate it an individual registration number. II.-Notwithstanding Arti…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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