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5.3. Tax Consolidation / Group Treatment

The tax laws of Republic of Congo provide for fiscal integration system.

Group taxation regime is available upon option, under which taxable profits of the companies under the group are consolidated at the holding company level. However, losses of one company cannot be transferred to another company.

Companies subject to CIT, irrespective of their activity, can constitute a group of companies for a period of 5 years, in which the parent company holds at least 95% of the share capital of the subsidiary company and the parent company is liable to CIT on the results of the companies included in the scope of consolidation.