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Showing 371–380 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…ens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary and Financial Code by a real estate investment fund referred to in Article 239 nonies;b) Capital gains of the same kind realised…
…of an acquisition free of charge, the acquisition price is the value used to determine the transfer tax. In the absence, as the case may be, of a price stipulated in the deed or of a value retained fo…
…er the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same property, located for all or part of their surface area within…
I. - The tax is borne by the seller or exporter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absen…
…I.IV. - The amount of annual revenue is understood to be the average revenue, assessed exclusive of tax, realised in respect of the financial years closed, reduced where applicable to twelve months, d…
…it-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the creation of a company savings…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
…ed by articles 8 to 8 quinquies whose registered office is located in France, are liable for income tax under the conditions provided for in articles 150 V to 150 VH.II. - The provisions of I do not a…
The gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by t…
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