capital allowance

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Enfin, l'Integrated Industrial Capital Allowance (IICA) permet aux entreprises de demander une déduction pour amortissement au titre des dépenses approuvées consacrées aux installations et aux équipements utilisés dans leurs filiales à l'étranger.
Also, the Integrated Industrial Capital Allowance (IICA) allows companies to claim capital allowances for approved expenditure on plant and equipment used in overseas subsidiaries.
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