4: Determination of taxable profit

Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarries.

For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasing or decreasing purchase or sale prices, or by any other means, are incorporated into the results recorded in the accounts. The same procedure is applied to companies that are dependent on a company or group that also controls companies…