Sort by *


Adapting corporate tax to an open economy


In an economic environment where capital, companies and high-skilled individuals are mobile, multinational firms are looking for tax optimisation and there is fierce tax competition between countries to attract companies, deeper European integration and the combating of tax avoidance and optimisation are resulting in major changes to, and the reexamination of, national frameworks for the taxation of company profits. The French economic environment is also in flux, particularly due to the implementation of Brexit, which could prompt the UK to cut its profit tax rate still further. The lowering of corporate tax rates has already begun in France, moreover, with the 2017 finance bill. French corporate tax, which taxes companies operating in an open economy, must undergo change, which may be a source of opportunities.

À lire aussi

Les autres publications qui pourraient vous intéresser :