Tax and Trade Guide: France |
Contents
Page | 11 |
REGULATION AND CONTROL | 12 |
Branch of a Foreign Enterprise | 17 |
Copyright | |
9 other sections not shown
Common terms and phrases
activities agreement amount annual applied approved associates balance sheet board of directors branch capital gain Cash subsidies computed convertible debentures corporation customs duties debentures deductible depreciation distributed dividends Economy and Finance employees exempt expenses filed financial statements fiscal fixed assets France French French companies individual income tax industrial inheritance tax interest investment issued legal entity Less-Reserve for loss limited liability company limited partnership loans meeting ment merger minimum Ministry of Economy Moins-Provisions pour dépréciation National nonresident normal organization paid partners partnerships with shares payable payments payroll tax period persons Plan Comptable prior received registration tax REGULATION AND CONTROL resident revaluation royalties salary shareholders Sociétés split-up statutes statutory auditors stock company supervisory council Tax on Companies tax rate tax return tax treaties taxable income tion transactions transfer treaty value added tax vote wages withholding tax