Amended Finance Act for 2012 includes significant corporate tax increases
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The work Amended Finance Act for 2012 includes significant corporate tax increases represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Amended Finance Act for 2012 includes significant corporate tax increases
Resource Information
The work Amended Finance Act for 2012 includes significant corporate tax increases represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Amended Finance Act for 2012 includes significant corporate tax increases
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- eng
- Summary
- This article explains the main measures introduced by the French Parliament through the Amended Finance Act, 2012, published on 17 August 2012, impacting international companies having presence in France in the form of subsidiaries or branches. Most measures require immediate attention since they apply to current and ongoing financial years. The act also contains some important tax measures affecting individuals, social security contributions or specific industries (e.g. financial institutions and oil companies). The article looks at (I) new three percent tax on dividend distributions, (II) restrictions on tax loss carry forwards, (III) controlled foreign company rules, (IV) non-deductibility of financial waivers of debt or subsidies, (V) non-deductibility of short-term losses on certain newly issued shares, (VI) financial transaction tax, and (VII) other measures impacting international groups
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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