
THE RIGHTS OF THE ENTREPRENEUR
We will talk in this article about the different legal status…

VAT declarations and payment
VAT declarations and payment. Presently, two reporting regimes…

Transactions subject to VAT
All transactions are not necessarily subject to VAT. Certain…

The Territorial Dimension of VAT
The territoriality rules make it possible to determine whether…

The Microenterprise Scheme
The Microenterprise Scheme is a reduced tax regime reserved for…

Taxation of partnership profits
Taxation of partnership profits applies to partnerships whose…

Taxation of corporate profits of companies subject to corporate income tax
1.Companies liable to the IS (Impôt sur les société/ Corporate…

Taxation of Sole Proprietorship Status
1.Taxation of profit on behalf of the operator
Progressive…

Tax Credit for Research Expenses
Companies taxed on the basis of their actual profits may, on…

Reimbursement of VAT credits
1.The recovery of a VAT credit can be monthly, quarterly or annual…
