在支付房屋净值贷款利息方面，大多数房主可以享受联邦所得税减免待遇。
Most homeowners can get a federal income tax deduction on interest payments to a home equity loan.
为有资格享受此税务待遇，所有合并纳税的子公司必须按法国企业所得税的全额税率纳税，其财政年度每年为期12个月，每年都在同一个日期结束。
To qualify, all the tax-consolidated group's member companies must be subject to French corporate tax at the full standard rate and have 12-month fiscal years that end on the same date.
欧盟的实践拓展了双边税收协定中的非歧视待遇，是所得税区域性协调的尝试。
The practice of the European Union develops non-discrimination clause in bilateral taxation conventions, which is a sample of regional harmonization of income taxation.
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