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Showing 221–230 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
…on of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and commercial businesses, in acc…
…s to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separately the amount of expenditure incurred for the purposes indi…
…account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in proportion to his rights in the accounting profits of thes…
…r cost price, in the incoming and outgoing stocks of agricultural holdings subject to the system of taxation based on actual profits.II. - Advances to crops are represented by all costs and charges in…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
…icultural activity within the meaning of article 63 and which is subject to the mandatory system of taxation based on actual profits, income tax may be immediately assessed in the name of this partner…
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
…an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income tax or corporation tax on profits made, with the exception of capital gains recognised on the revalu…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
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