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Showing 571–580 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…to at least three quarters of their surface area, the companies mentioned in I are also exempt from tax on the following:a. The fraction of company profits corresponding to their shares in these non-t…
…that are members of the Confédération nationale du crédit mutuel do not have to include it in their taxable income.II. - The following may benefit from the provisions of I:1° Non-profit associations g…
…profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company on the cancellation of…
…n commandite par actions, sociétés à responsabilité limitée that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corporation tax until the end of the tenth financial year following the year in which they were created, which,…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
…rying on an industrial or commercial activity there, is retained for the calculation of corporation tax up to: 20% of its amount for the financial year ending in 1991; 40% for the financial year endin…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
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