On 21 December 2011, the Fourth Finance Amendment Law for 2011 (No. 1978) (hereafter the "Law"), was published in the Official Journal. Key elements of the main tax measures affecting companies provided by the Law, which unless otherwise indicated will become effective from 1 January 2012, are summarized below. For further details of the Law, see France-1, News 4 January 2012.
Corporate taxation
(a) Temporary corporate income tax surcharge.
Fren…