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Showing 2781–2790 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
…y is carried out in an overseas department, the company must have achieved a turnover of less than €20 million in its last financial year. This turnover threshold is reduced to €15 million and €10 mil…
The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…
…ands and the French Southern and Antarctic Territories, between the date of promulgation of the loi n° 2003-660 du 21 juillet 2003 de programme pour l'outre-mer and 31 December 2017 for the investment…
…ly of French Polynesia may, in their respective territories, by deliberation taken before 1 January 2010 or after each of their renewals, set aside the application of articles 199 undecies A, 199 unde…
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