search query: @indexterm TAX HARMONIZATION / total: 57
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| Author: | Knoepfler, P. Anderson, J. |
| Title: | France: Towards a real group tax harmonization. |
| Journal: | European Taxation
1988 : VOL. 28:6, p. 171-177 |
| Index terms: | TAX HARMONIZATION FRANCE |
| Language: | eng |
| Abstract: | How new French consolidation rules will be a useful planning tool for group tax management, French tax planning techniques, an outline of the new system with examples, calculating, defining and redefining the group result, dividend distributions and prepayment tax, filing of tax return and payment of tax, a comparison of the U.S. consolidation regime and benefits of new French regime. |
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