Après le 4° du II de l’article 199 ter B du code général des impôts, il est inséré un 5° ainsi rédigé :« 5° Les sociétés ainsi que, le cas échéant, leurs filiales et la société mère, qui, à compter du 1er janvier 2024, délocalisent ou transfèrent volontairement à l’étranger une partie ou

This amendment proposes to insert a new tax provision concerning companies that relocate or transfer part of their activities abroad starting from January 1, 2024. It specifically addresses the tax implications for these companies, their subsidiaries, and parent companies. This change affects companies engaging in international transfers of business operations. The aim is to clarify or modify the tax treatment for such corporate decisions, potentially impacting investment and operational location choices.