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Article 223 L of the French General Tax Code

1. (not applicable). 2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A. 3. Deductions made by group companies under the provisions of II of article 217 undecies in respect of sums paid to subscribe for the capital of other companies in the same group are reintegrated into the overall result. 4. (Repealed) 5. For the calculation of profit-sharing and the…

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