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Showing 401–410 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…es and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole proprietorship or a complete branch of activity may benefit from the follo…
…mporary, out of the territory of the Member States of the European Union are subject to a flat-rate tax under the conditions set out in articles 150 VJ to 150 VM:1° Of precious metals;2° Of jewellery,…
…ovisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to l'article 8 ter, realised by this company on the occasion of a merger, a partial…
…carried out at the time of the contribution of such rights or shares to a company subject to a real taxation system may be subject to a tax deferral under the conditions set out in II. However, in the…
…by the holder, other than the initial settlor, of rights representing assets or rights in the trust estate under the conditions provided for in Article 238 quater Q, from the date of acquisition of th…
…for consideration and relates to a sole proprietorship or to all of the rights or shares held by a taxpayer who carries on his professional activity within the framework of a company or group whose p…
…same code, up to a limit equal to the higher of the following two amounts:a) 10% of the fraction of taxable profit retained within the limit of eight times the annual amount of the ceiling mentioned i…
…taken into account to determine the industrial and commercial profits to be included in the income tax base.2. When a holder of non-commercial profits extends his activity to operations whose results…
…I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of their beneficiary.Daily allowances paid by social security organisations to people…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
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