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Additional info for Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011. Combined: Phase 1 + Phase 2

Sample text

From a tax standpoint, SNCs and SCSs are semi-transparent: corporate profits are taxed not in the name of the entity but in the name of the members, unless the entity has elected to be taxed as a company, an 33. In addition to the articles of association, which contain the names of all the members, the identity of all the members of a SNC and of the managing partners of a SCS (having several and joint liability for the partnership’s debts) must be provided separately when the partnership is registered (article R.

Such persons must keep all information relating to the fiducie for a period of 10 years after the end of the fiducie contract. PEER REVIEW REPORT – COMBINED PHASE 1 AND PHASE 2 REPORT – FRANCE © OECD 2011 COMPLIANCE WITH THE STANDARDS: ACCESS TO INFORMATION – 51 Practical application of the droit de communication 161. In view of the comments received from France’s EOI partners, there appear to be few requests for information on the ownership of French legal entities. As the main EOI partners of France are other states of the European Union, where France has posted tax attachés or where cross-border agreements apply, these requests for information are dealt with by them.

123-172 to R. 123-177 of the Commercial Code and articles 410-2, 410-6 and 410-7 of the National Accounting Code). 122. 123-111 of the Commercial Code). 123. Sociétés civiles must also comply with accounting obligations. Those that are liable to corporation tax or whose operations are such that they may be liable to sales taxes must keep accounts so that they are able to provide the administration with the information required by the Tax Code (article 286, and article 37 of Annex 4). The members of other sociétés civiles are personally liable to tax on the portion of corporate profits corresponding to their corporate rights and must be able, where the amount of such portion is determined according to the société’s real profit, to provide the relevant information to the administration.

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