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Showing 4061–4070 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
…n l'article 62.For the application of 3°, revenue relating to a tenancy that began before 1 January 2009 or relating to residential premises acquired or reserved before that date under the conditions…
Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the…
…the allowances provided for in 1 ter or 1 quater of article 150-0 D, as it stood prior to 1 January 2018, the fixed allowance provided for in 1 of I of article 150-0 D ter or the 50% allowance provide…
…conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% for payments made until 31 December 2023.2° The benefit of the…
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