Comparative Guides
Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.
Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.
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Results: 4 Answers
Corporate Tax
2.
Special regimes
2.1
What special regimes exist (eg, for fund entities, enterprise zones, free trade zones, investment in particular sectors such as oil and gas or other natural resources, shipping, insurance, securitisation, real estate or intellectual property)?
 
France
No answer submitted for this question.
2.2
Is relief available for corporate reorganisations or intra-group transfers of companies and other assets? Please include details of any participation regime.
 
France
No answer submitted for this question.
2.3
Can a taxpayer elect for alternative taxation regimes (eg, different ways to calculate the taxable base, such as revenue-based versus profits based or cash basis versus accounts basis)?
 
France
No answer submitted for this question.
2.4
What are the rules for taxing corporates with different functional or reporting currency from that of the jurisdiction in which they are resident?
 
France
No answer submitted for this question.
2.5
How are intangibles taxed?
 
France
No answer submitted for this question.
2.6
Are corporate-level deductions available for contributions to pensions?
 
France
No answer submitted for this question.
2.7
Are taxpayers from different sectors (eg, banking) subject to different or additional taxes or surtaxes?
 
France
No answer submitted for this question.
2.8
Are there other surtaxes (eg, solidarity surtax, education tax, corporate net wealth tax, remittance tax)?
 
France
No answer submitted for this question.
2.9
Are there any deemed deductions against corporate tax for equity?
 
France
No answer submitted for this question.