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Showing 811–820 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…ssue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the ho…
…ears;2 The person at the origin of the transfer is:a) A company whose profits are subject to income tax or a taxpayer who carries on his professional activity within the framework of a company whose p…
The reports presented and the proposed resolutions submitted to the general meetings of members or shareholders with a view to the appropriation of profits for each financial year must mention the amo…
…ubject to a levy at the rates set out in III bis.This provision does not apply to disposals of real estate made by natural or legal persons or bodies mentioned in the first paragraph, which operate an…
…Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of cooperative; each of their members is pers…
…iable, for the share of the surpluses corresponding to its rights in the grouping, either to income tax or to corporation tax if it is a legal entity subject to that tax.
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
…cing, from the persons who ensure the payment, a sworn statement to the effect that their reference tax income as shown on the tax notice drawn up in respect of the income for the penultimate year pre…
…er and the administration, at the end of the lease, with the information necessary to establish the taxes provided for in I..
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