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Showing 581–590 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
…ociétés anonymes, en commandite par actions or à responsabilité limitée are exempt from corporation tax. 2. The same regime applies where a société anonyme, en commandite par actions or à responsabili…
…rid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided for in Arti…
…expiry of the period provided for in the second paragraph of 1 of article 223 for filing the income tax return for that financial year.At least 15% of the capital and voting rights of the companies re…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
…mer, ne donnent lieu à aucune imposition à l'impôt sur les sociétés. For the determination of their taxable income, the beneficiaries of the transfers must comply with the provisions set out in a, b,…
…uent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, rights relating to…
…purposes may, by option, be subject to the regime defined in this article for the determination of taxable profits derived from the operation of these ships.The option referred to in the first paragr…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
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