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Third Financial Amending Law for 2012 – Adopted by Parliament

|Approved Changes|France
France

On the 19 December 2012, Parliament adopted the Third Amending Financial Law for 2012 (Projet de loi de Finances rectificative pour 2012, PLFR). The law implements:

-   the anti-avoidance measures; and
-   the new tax credit for competitiveness and employment (credit d'impôt pour la compétitvité et l'emploi, CICE)

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