Doing Business in France - RSM International
Doing Business in France - RSM International
Doing Business in France - RSM International
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View from the north bank,<br />
Salzburg<br />
4 Taxation 22<br />
Overview 22<br />
Company taxation 24<br />
Local taxes 37<br />
Incentives 38<br />
Value added tax (VAT) 39<br />
Taxation of <strong>in</strong>dividuals 42<br />
Other taxes 46<br />
5 Account<strong>in</strong>g regulations and standards 49<br />
Reference texts 49<br />
Account<strong>in</strong>g obligations for companies 49<br />
Mandatory account<strong>in</strong>g documents 50<br />
Form and content of f<strong>in</strong>ancial statements 50<br />
Audit<strong>in</strong>g 51<br />
Focus on listed companies 52<br />
Account<strong>in</strong>g and tax audit 52<br />
Adoption of IFRS <strong>in</strong> <strong>France</strong> 53<br />
6 Contacts 54<br />
Buenos Aires