The different tax regimes applicable to companies

The taxation of companies is particularly complex because there are various tax regimes applicable to them. The following developments present the four main tax regimes to which companies can be subject depending on their form and purpose. These are:

– Fiscal transparency

– Semi-fiscal transparency

– Fiscal translucency

– Fiscal opacity: corporate income tax regime

These regimes may apply automatically or, in some cases, by choice.

Excerpt from the Doctoral thesis in tax law “Fiscal transparency, a model for taxing corporate profits“, by Edouard PRUVOST, Tax Lawyer, Doctor in Tax Law.

The tax lawyers of LEXPERTAX are experts in corporate taxation.

We cover all aspects of corporate taxation:

Corporate Tax Advisory

Corporate Tax Strategy

Corporate Tax Optimization

Corporate Tax Audit

Tax Filings for Companies

Corporate Tax Audits

Tax Refund for Companies