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Showing 531–540 of 2313 articles for “Art. 4 and CGI Art. 111”
…uly 1901 or governed by the local law maintained in force in the departments of Bas-Rhin, Haut-Rhin and Moselle ;2° Non-profit organisations of a religious nature;3° Professional trade unions and thei…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
…1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to the study and defence of the rights and collective…
…s concluded an administrative assistance agreement with France with a view to combating tax evasion and avoidance, whose securities are not admitted to trading on a French or foreign financial instrum…
…n five years of the establishment of one of the zones provided for in Article 1 of Ordinance no. 86-1113 of 15 October 1986, set up to operate a business there, are exempt from this tax on profits mad…
…r du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles L. 214-127 et seq. of the Monetary and Financial Code, in respect of the portion of profits arising from…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
…eir taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservations set out in 1° of article 133, interest, arrears and other income fro…
…s liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302 septies A bis and taking into account only profits ma…
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