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Showing 391–400 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
…rovisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through an intermediary, on th…
…ordance with a model drawn up by the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to calculate the income tax r…
…or valuable consideration of all or part of the rights representing property or rights in the trust estate for the portion of these rights which relates to property or rights mentioned in articles 150…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…ions, the salary of the spouse actually participating in the exercise of the profession may, at the taxpayer's request, be deducted from taxable profits, provided that this salary has given rise to th…
I. - The income tax relating to the capital gain realised on the assets mentioned in articles 150 U to 150 UC is paid when the declaration provided for in article 150 VG.If applicable, the rules of pa…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
The following are exempt from the tax:1° Transfers made to a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une c…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
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