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VIII: Bodies responsible for organising international sporting competitions

Article 1655 septies of the French General Tax Code

I. – Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are not liable: 1° In respect of profits made in France and income from French sources, where such profits and income are directly linked to the organisation of the international sporting competition: a) From corporation tax as provided for in Article…

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