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Showing 201–210 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the…
…bound by the obligations incumbent on such operators (1). (1) See also article L. 53 of the book of tax procedures.
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…taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxation system for their results and that carry out an industrial, commercial or craft activity wit…
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasi…
…ry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to the business a…
…equal to twice those in respect of which they were set aside. (1) Provision applicable as from the taxation of income for 1984.
…n;2° The main activity of the business falls within one of the sectors of activity eligible for the tax reduction provided for in Article 199 undecies B;3° They are subject either to a real taxation s…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarr…
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