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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

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