Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or companies mentioned in 4° of 3 of the same article, identify at the time of payment the portion of this income eligible for the 40% allowance mentioned in 2° of 3 of the aforementioned article 158….
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way of derogation, the rate is increased to 75% when the profits are made by these same taxpayers or companies when…
I. – 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l’article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the property or rights mentioned in 3 are subject to a levy at the rates set out in III bis. This provision does not apply to disposals of real estate made by natural…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individuals who are not domiciled in France within the meaning of article 4 B or by legal entities or bodies, whatever their form, having their registered office outside France, are determined in accordance with…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corporate rights made by persons who are not domiciled in France for tax purposes within the meaning of Article 4 B, or whose registered office is located outside France, as well as capital gains realised by these same persons…
I. – Industrial, commercial or agricultural businesses 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 in respect of the research expenditure they incur during the year. The rate of the tax credit is 30% for the portion of research expenditure less than or equal…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to 44 septdecies may benefit from a tax credit in respect of expenditure invoiced by research and knowledge dissemination organisations under a research collaboration contract concluded until 31 December 2025. B.-The research organisations mentioned in A meet the definition…
I. – Companies operating in Mayotte and 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 may benefit from a tax credit aimed at financing the improvement of their competitiveness through, in particular, efforts in the areas of investment, research, innovation, training, recruitment, prospecting for new markets, ecological and energy transition and…
I. – 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at least 25% of their amount, made until 31 December 2027 and operated in Corsica for the purposes of an industrial, commercial, craft, liberal or agricultural activity other than: a. the management or rental of real estate where…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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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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