Finance Bill of 2021 - some new developments related to corporate taxation

Finance Bill of 2021 – some new developments related to corporate taxation

Home > Finance Bill of 2021 – some new developments related to corporate taxation

Currently under review before the Finance Committee of the National Assembly, the Finance Bill of 2021 includes tax measures that could potentially improve companies’ equity capital. These solutions are eagerly anticipated given the impact of the public health crisis on our economy:

Unrestricted revaluation of all tangible and financial fixed assets with deferred taxation of unrealised capital gains;
Lease-back facilities on property: spreading of capital gains tax over the duration of the leasing contract.

To be continued…

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