Ces amenagements portent sur l'extension des dispositifs jusqu'alors applicables aux investissements operes dans la CEE, aux investissements operes hors CEE et suppriment le regime specifique qui concernait ces derniers. Le regime fiscal repose sur la constitution d'une provision en franchise d'impot calculee, a raison des pertes subies par l'etablissement ou filiale etranger, sans toutefois pouvoir exceder l'investissement.
These changes involve the extension of the current arrangements for investments in the Community to those made outside the Community and the abolition of the specific arrangements for the latter. The tax treatment is based on the establishment of a tax-free provision equivalent to the losses incurred by the foreign establishment or subsidiary, but not exceeding the size of the investment.