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Showing 251–260 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10-60 of the French Commercial Code is taxed in the hands of the beneficiary in the category of salaries and wages according to the procedu…
The declarations referred to in Articles 87 and 87-0 A are transmitted monthly in accordance with the procedures set out in I of Article L. 133-5-3 or in Article L. 133-5-8of the Social Security Code…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
The following are not subject to income tax:1° Sums received in connection with the award of the Nobel Prize by the winners of this prize;2° Sums received in connection with the award of international…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
The provisions of article 39 quinquies C are applicable to study and research organisations.
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
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Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
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