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Showing 741–750 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…rticle L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-5 of the same code.
…thout prejudice to the application of the provisions of article 1649 nonies A of the French General Tax Code. The amount of this indemnity is excluded from deductible expenses for the purposes of calc…
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
The companies defined in Article 238 bis HE may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositi…
The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
…ditional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining the income tax or corporation tax due by these emplo…
The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…
…transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as part of a transaction benefiting from the provisions set out in articles 41,15…
…m the transfer of the assets or rights from the trust assets to the settlor are not included in the taxable income for the year of transfer if the following conditions are met:1° The trust contract is…
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