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Showing 41–50 of 5077 articles for “Art. 150-0 B ter”
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
…of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis causa, with a view to placi…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
…ried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the quotas allocated by the administration; 2° The supply of goods and services to the follo…
I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
…east 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination of taxable profits…
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