french corporate tax - taxable persons - territoriality - french corporation tax - permanent establi (2)
The French Corporate Tax is an annual tax affecting all profits made in France by corporations and other entities. It covers about a third of French companies. Legal persons may be subject to corporation tax at the following tax rates: · The standard rate of 33.1 / 3% for all of their activities; · Rates reduced by 15% for the first EUR 38 120 of taxable income; · Reduced rates of 0% for capital gains in the long term from the sale of equity securities. SCOPE OF FRENCH CORPORATION ...
SCOPE OF FRENCH CORPORATION TAX Post written by: J.Jacques Michallon French Tax Attorney Former Tax Inspector J2M - tax & legal ______________________________________________________________ A/ TAXABLE PERSONS 1 - CORPORATION TAX AT THE STANDARD RATE (ARTICLE 206-1 OF THE FRENCH TAX CODE) Certain corporate bodies are compulsorily subject to corporation tax by virtue of their legal form. Thus, regardless of their purpose, the sociétés anonymes ...