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Financial Amending Law for 2013 – details

|Proposed Changes|France
France

The Amending Financial Law for 2013 (Projet de loi de Finances rectificative pour 2013, PLFR) was adopted by the Council of Ministers on 13 November 2013. The Bill will be subject to parliamentary discussion before the end of the year. The key measures announced are summarized below.

Corporate taxation

The Bill proposes to:

-   implement a new specific depreciation of assets for corporate income tax (imp…

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