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SYSTEME IMPOT REMBOURSABLE [1 record]

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Record 1 1986-04-08

English

Subject field(s)
  • Taxation
CONT

The group reporting systems can be divided into three types - tax consolidation, loss transfer systems and refundable or negative tax systems. ... Closely related to loss transfer systems are refundable or negative tax systems which would provide a tax refund to the loss company up to the amount of taxes paid by other group members, rather than reduce taxes for profitable companies in the group.

French

Domaine(s)
  • Fiscalité

Spanish

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