تحديد الربح الجبائي لمجمع الشركات في فرنسا

Abstract EN

Given the active role played by the group of companies, many countries rushed to organized and they acknowledged the existence of this existence of this entity legally to ensure their rights and duties, especially from an accounting point, consolidated accounts of the group were introduced to ensure the conduct of the accounting of the group formed from by the mother company and its filial, as granted many advantages stimulating companies to form complexes, and because of the tax benefits is one of the most important of these stimuli, the goal of this article to learn how to determine the tax benefit of the group of companies in France.