Résumé
First of all, you have to know that profits taxation in France depends on the existence of a permanent establishment and on the legal form of the company.
The determination of the profits concerned by tax raise three questions:
- The localization of the profits;
- The calculation of the amount concerned by tax;
- And the payment of the tax.
These questions constitute the different steps of the tax result estimation and the costs that it creates for a company. Consequently, this estimation is a fundamental figure regarding the management of the company's cash flows.
Contents:
Summary
Introduction
I) The localization of the profits
II) Tax result estimation
- Profits
- Deficits
III) Profits tax payment
- The self employed
- Partnerships
- Joint-stock companies