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Article 223 Q of the French General Tax Code

The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used to determine the overall result for financial years opened before 1 January 2019 and a statement of the adjustments provided for in Article 223 F, as well as those provided for in the second, third and sixth…

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