search query: @author Fidel, L. / total: 2
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| Author: | Fidel, L. |
| Title: | Le controle fiscal des groupes ayant opte pour le regime de l'integration fiscale (Fiscal control of industrial groups which rely on integrated fiscal regime) |
| Journal: | Revue Francaise de Comptabilite
1992 : NR. 237, p. 80-84 |
| Index terms: | FINANCIAL CONTROL |
| Language: | fre |
| Abstract: | Fiscal integration of members of an industrial grouping relies on paragraph 68 of the law on finances from the year 1988. It envisages similar consolidation of balance within the group as is customary between a parent company and its subsidiaries, despite the fact that all the members of the grouping are distinct legal entities. The pitfalls of the application of the law. |
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