1. What distinguishes a single-member company from a multi-member company?
2. A company member contributes €20,000, and the company later cannot pay its debts. What does limited liability generally mean for that member?
3. Which characteristic is most important in distinguishing a partnership from a capital company?
How many members does a single-member company have?
One member.
How are members’ debts limited in a limited-liability company?
To their contributions.
What predominates in a partnership?
The members’ personal characteristics.
How is company profit taxed under the IR regime?
It is included in household global income and taxed progressively after applying the family quotient.
What is the normal IS tax rate?
25%.
How long may an IR-company deficit be carried forward?
Until the following sixth year.
It covers the core concepts of French Business Taxation, organized by topic with the key definitions, explanations and takeaways, so it's easier to learn and remember.
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