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France

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Abstract

Tax is chargeable on profits realised by enterprises operating in France, and on profits attributed to France by an international agreement.1

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References

  1. Article 209–1 Code Général des impôts hereinafter CGI).

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  2. Article 209–1 CGI.

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  3. No. 11/75-INF 1126 (BIC-111, 30 bis) (TA, Paris 13 Mars 1975 No. 2344/3033/1971).

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  4. See page 102.

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  5. Article 39 Octies CGI.

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  6. Article 39 Octies 1, 2, 3 CGI.

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  7. Article 39 Octies A 1, 2, 3, 4 CGI.

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  8. Article 209 quinquies CGI.

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  9. Article 145–146–216 CGI.

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  10. Article 211–2 CGI.

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  11. Article 57 CGI.

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© 1978 Springer Science+Business Media Dordrecht

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Clerin-Lison, R.M. (1978). France. In: Taxation Planning for Middle East Operations. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4477-5_14

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  • DOI: https://doi.org/10.1007/978-94-017-4477-5_14

  • Publisher Name: Springer, Dordrecht

  • Print ISBN: 978-90-200-0515-8

  • Online ISBN: 978-94-017-4477-5

  • eBook Packages: Springer Book Archive

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