Public limited companies (SA), Simplified Business Corporations (SAS) and Limited Liability Corporations (LLC) subject to corporate tax may opt for income tax if they meet the following conditions:
- carry on a principal industrial, commercial, craft, agricultural or liberal activity, excluding the management of its own movable or real estate assets,
- not be publicly traded,
- employ less than 50 employees,
- a...Log in to see the rest ...
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