Section IV: Taxable persons - Place of taxation

Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. In the cases referred to in 4 of Article 206, the tax is established in the name of the company or the manager known to third parties.

1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective management of the company is provided; or that of its registered office. 2. Legal entities carrying out activities in France or owning property there, without having their registered office there, are taxable at the place fixed by order of…

Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the share of profits corresponding to the rights they hold, under the conditions set out in articles 8,8 quater, 8 quinquies and 1655 ter, in their capacity as full or limited partners or members of companies referred to in…