Abstract
Tax is chargeable on profits realised by enterprises operating in France, and on profits attributed to France by an international agreement.1
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
References
Article 209–1 Code Général des impôts hereinafter CGI).
Article 209–1 CGI.
No. 11/75-INF 1126 (BIC-111, 30 bis) (TA, Paris 13 Mars 1975 No. 2344/3033/1971).
See page 102.
Article 39 Octies CGI.
Article 39 Octies 1, 2, 3 CGI.
Article 39 Octies A 1, 2, 3, 4 CGI.
Article 209 quinquies CGI.
Article 145–146–216 CGI.
Article 211–2 CGI.
Article 57 CGI.
Rights and permissions
Copyright information
© 1978 Springer Science+Business Media Dordrecht
About this chapter
Cite this chapter
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
Download citation
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