Article 103 of the French General Tax Code
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determined under the conditions set out in article 60, second paragraph, and in accordance with the provisions of articles 96 to 100a as well as Article 102 ter for the sole shareholder of a limited…