France: Significant changes to the treatment of losses and capital gains on shares
01 November 2011
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| Hélène Rives |
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Alexa Lecoeur |
The Amended Finance Act for 2011 was voted after an unusually quick legislative process in September 2011. It contains two main measures for companies.
Tax losses carry-forward
A company/a French tax group will still be entitled to carry forward its tax losses with no time limitation. However, conversely to the existing regime, tax losses carry forward will...
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