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France - Common Consolidated Corporate Tax Base

Country:
France
Author:
P. Douvier; M. Daudé
Issue:
International Transfer Pricing Journal, 2011 (Volume 18), No 5
Published:
9 September 2011
After eight years of preparation, the European Commission released on 16 March 2011 its Proposal for a Council Directive on a Common Consolidated Corporate Tax Base. The proposed Directive would, on an optional basis, allow group companies to file a single tax return in a single Member State for all group members operating in the European Union. The International Transfer Pricing Journal features a comparative survey examining how this proposal has been received in various Member States, along with an outline prepared by Mr. Louan Verdoner. Country report on France.
 
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