Article 111 ter
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
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Showing 7141–7150 of 52210 articles for “Art. al. 1”
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
…itself for the absorbed company for the distribution obligations provided for in II of Article L. 214-69 of the Monetary and Financial Code. These provisions apply in the event of the demerger of a p…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
Artists who have submitted an unsuccessful project to the Artistic Committee will receive compensation.Total compensation may not exceed 20% of the amount defined in article 2 of decree no. 2002-677 o…
…can only be awarded to a specific service provider in accordance with the provisions of article R. 2122-3, the purchaser may negotiate the contract for the decoration of public buildings without prior…
…cular the nature and location of the work envisaged, and then submits it to the purchaser for approval.
The artistic committee invites the selected artists to submit their projects. It may interview them. It proposes one or more of the projects to the buyer.
The purchaser makes his choice, after consulting the artistic committee, in a reasoned decision and informs all the candidates.
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