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Showing 4421–4430 of 9726 articles for “Art. D. 145-34”
The salaries to be used to calculate the amount of the special employee profit-sharing reserve referred to in Article L. 3324-1 are the income from employment as taken into account to determine the ba…
The net profit of members of companies subject to the partnership tax regime is calculated without taking into account their share of the profits of these companies, or the tax corresponding to these…
In the event of an allocation of company shares, the shares are valued on the basis of the average share price for the twenty trading days preceding the date of allocation. This average is obtained by…
To obtain the transfer of the sums he holds as profit-sharing, the employee indicates to the company that he is leaving the assets he wishes to transfer, using the details given in the summary stateme…
Bonuses paid to employees under the profit-sharing agreement and deductible from taxable income pursuant to article L. 3315-1 may result from the distribution, among all the employees of the company o…
Employees are informed of the existence and content of the profit-sharing agreement by any means provided for in the agreement or, failing that, by posting.
The added value of the company referred to in 4° of Article L. 3324-1 is determined by adding together the profit and loss account items listed below, insofar as they contribute to profits made in mai…
…xth month following the end of the financial year in respect of which the profit-sharing is allocated.
…filed after the application is made, within three months of the date on which the tax return is filed.
…companies whose registered office is located in France is appended to the text of the agreement filed. For each affiliated company, the address of its registered office, its workforce and the dates on…
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