Résumé
The high level of the taxation belongs to the elements regularly mentioned by the companies like factors limiting the attractivity of France. In fact, France is today the country of Europe showing the tax rate on the companies highest. On the other hand, the new European Convention countries cumulate the assets in terms of attractivity: markets in strong growth, well formed, cheap and flexible labour, and finally, low taxation (...)
Table of contents:
Introduction
I) French Taxation
II) Means implemented by the European Commission
III) Propositions
- Which is the impact of the taxation on the delocalizations of companies?
- Should it be thought that one should not touch with the taxation of the companies?