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Showing 91–100 of 2273 articles for “Art. 238 bis K”
…vil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets or rights from the trust estate to the settlor's estate is not…
…201 et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N.The difference between the transfer price and the acquisition price of these rights has…
…rest rate determined on the date on which the right is acquired to the nominal amount of the loan taken out. However, at the time of payment of the interest or the premium, the tax base is equal to th…
…ions of this II are applicable to a loan which is the subject of successive issues and a single stock market listing if part of this loan was issued after 1 January 1992.III. - The provisions of 1 and…
…that they are, or are not, exchanging any information necessary for the enforcement of tax laws.2 bis. Notwithstanding 2, States and territories, other than those of the French Republic, appearing o…
…he transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a company at the close…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
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