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.
        
        (1) Mechanism for tax deferral.
        
        (2) Preservation of tax losses.
        
        bb) French special tax regime applicable to cross-border mergers.

Beck'sches Handbuch Umwandlungen International
aa) French special tax regime applicable to domestic mergers.
Mostafavi/André in Becksches Handbuch Umwandlungen International | 5. Teil. D. Frankreich Rn. 1-72 | 1. Auflage 2013