Możliwość wyboru sposobu opodatkowania przez spółki we francuskim prawie podatkowym

• Autorzy: Magdalena Górska
• Języki publikacji: PL

Abstrakty

EN

Conducting business in form of a limited liability company or joint-stock company entails economic double taxation. This problem does not exist in France, where enterprises have the possibility to choose a tax regime. A partnership can choose the tax regime applicable for a limited liability company, or it can work the other way around and certain companies may choose to be taxed only at the level of the shareholders. The remaining option is provided for family-run liability companies and for some companies who are starting out their activities. The flexibility of French tax law stimulates business activity.

Słowa kluczowe

EN

tax regime, French tax law

• Wydawca: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Czasopismo: Kwartalnik Prawa Podatkowego
• Rocznik: 2012
• Numer: 1
• Strony: 95-100

Twórcy

autor

Magdalena Górska