I. – Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the product of the number of hours spent by the company director on training multiplied by the hourly rate of the minimum growth wage established pursuant to articles L. 3231-2 to L….
I. – The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may benefit from a tax credit equal to 10% of the sum of: 1° Salaries and social charges relating to employees directly assigned to the creation of works made in a single copy…
I. – 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and which has its registered office in a Member State of the European Union or in another State party to the Agreement on the European Economic Area which has entered into an administrative assistance agreement with France…
I. – The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their registered office in a Member State of the European Union or in another State party to the Agreement on the European Economic Area that has concluded an administrative assistance agreement with France to combat tax fraud and evasion,…
I. – 1. Companies taxed on the basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity or an industrial, commercial or craft activity covered by Article 34, may benefit from a tax credit for new productive investments that they make in an overseas department to carry out an activity that…
I. – 1. The low-income housing bodies mentioned in Article L. 411-2 du code de la construction et de l’habitation, with the exception of sociétés anonymes coopératives d’intérêt collectif pour l’accession à la propriété, sociétés d’économie mixte exercising a real estate activity overseas and the bodies mentioned in l’article L. 365-1 of the same code may benefit from a tax credit for the acquisition or construction of new housing in…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised on the sale of this property or the shares in the lessor company are passed back to the lessee company in the form of a reduction in the rent and the sale price of the…
Profits made by maritime or air navigation companies established abroad from the operation of foreign ships or aircraft are exempt from tax provided that a reciprocal and equivalent exemption is granted to French companies of the same nature. The terms of the exemption and the taxes included in the exemption are set, for each country, by a diplomatic agreement and are the subject of a decree countersigned by the Minister…
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such undertakings shall not be considered as profits made in undertakings operated in France. .
The Government may fix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and duties, as well as the number of copies of such returns that must be supplied by each taxpayer.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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