Beck'sches Handbuch Umwandlungen International

Beck'sches Handbuch Umwandlungen International
- 5. Teil. Grenzüberschreitende Umwandlungen in ausgewählten Ländern
  - D. Frankreich
    - I. Cross border merger with a French company
      - 2. Tax consequences
        
        a) Applicable rules
        
        aa) French special tax regime applicable to domestic mergers.
        
        bb) French special tax regime applicable to cross-border mergers.
        
        (1) Definition of mergers for French tax purposes.
        
        (2) Qualifying foreign entities.
        
        (3) Special tax regime upon ruling for cross-border merger.
        
        (4) Retroactivity.

Beck'sches Handbuch Umwandlungen International
bb) French special tax regime applicable to cross-border mergers.
Mostafavi/André in Becksches Handbuch Umwandlungen International | 5. Teil. D. Frankreich Rn. 1-77 | 1. Auflage 2013