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Searching Content indexed under Corporate Tax by Vincent Agulhon ordered by Published Date Descending.
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New Limitation Of Interest Deductibility By French Corporate Taxpayers
Further to the introduction of thin-capitalization rules in 2007, which limited the deduction of interest accruing on intragroup debt financing and the enlargement of their scope in 2011 to third-party debt secured by guarantees provided by an affiliate, France has just introduced another limitation of the deductibility of interest expenses for holding companies.
France
22 Feb 2012
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