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Showing 2001–2010 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…cipalities that were not members of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment with a…
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
Management centres, the purpose of which is to provide industrialists, traders, craftsmen and farmers with assistance in management matters and to provide them with an analysis of economic, accounting…
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…
The administrations, establishments, bodies or persons referred to in the first paragraph of
I. - The insurance undertakings, provident institutions and unions mentioned in I of Article L. 132-9-3 of the Insurance Code, as well as the mutual insurers or unions mentioned in Article L. 223-10-2…
I. - A. - In return for the costs of tax relief and non-assessments that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax o…
…who are established outside France, subscribers are required to declare, at the same time as their tax return, the references of the contracts or investments concerned, the effective date and duratio…
…and, where applicable, the properties rented. To this end, it collects information relating to the tax residences and, where applicable, the tax identification numbers of the vendors or service provi…
…erred to above, transferred to or from abroad constitutes, in the absence of proof to the contrary, taxable income where the taxpayer has not fulfilled the obligations set out in Articles L. 152-1 to…
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