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The French Finance Act has introduced a system that allows, under certain conditions, companies subject to the actual tax system to opt for a separate taxation at a reduced rate of 10% of the net result derived from the transfer, concession or sub- concession of patents and similar intangible assets.
Come and discover the fields and conditions of application of this device as well as the procedure for its implementation.
Contact: Jean-Jacques LEGAT +33 (0)6 88 39 54 07