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Article 238 quater M of the French General Tax Code

The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.

Original in French 🇫🇷
Article 238 quater M

Le fiduciaire est tenu aux obligations déclaratives qui incombent normalement aux sociétés soumises au régime fiscal des sociétés de personnes défini à l’article 8.

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