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Showing 691–700 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
…al year in respect of which this company joins the group. If the parent company's assessment of the tax due in respect of the taxable income for that period shows that the advance payments made exceed…
…of the net long-term capital gains or losses of each of the companies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The prov…
…223 A bis ceases to apply to all the companies in the group, the parent company must include in its taxable income for the financial year in which this regime is no longer applicable the sums that mus…
…ustrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
…ollected according to the same rules and under the same guarantees and penalties as for corporation tax. On the date provided for in the first paragraph, it gives rise to an advance payment equal to 2…
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