ABSTRACT

For foreign capital, France has proved in the past to be an attractive location with low inflation and moderate wage levels. Business and corporation tax (la taxe professionnelle and l’impôt sur les sociétés) have fallen, energy is relatively cheap, the communications networks are highly developed and France remains very much the country of the grand projet. With a population of some 58 million, France represents a major market within the European Union, and her geographical location gives her a central position at the crossroads to Spain, the United Kingdom, Northern and Southern Europe.