I. – For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the income mentioned in 4° of I of Article L. 136-7 of the aforementioned Code is, up to 6.8 points or, for the income mentioned in II of l’article L. 136-8 of the same code, up…
I. – 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these results are taken into account to determine the industrial and commercial profits to be included in the income tax base. 2. When a holder of non-commercial profits extends his activity to operations whose results fall into the category of agricultural profits…
I. Amounts received by a person domiciled or established outside France as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the latter: – either, where these persons directly or indirectly control the person who receives the remuneration for the services; – or, where they do not establish that this person predominantly carries on an industrial or commercial activity,…
I. – 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject to tax on the elements of their remuneration directly linked to this situation or, by option, up to 30% of their remuneration. The first paragraph is applicable provided that the…
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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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