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
        
        b) Taxation at the level of a French absorbing entity
        
        aa) Corporate income tax.
        
        bb) Transfer taxes.
        
        cc) Accounting treatment.
        
        dd) Preservation of tax losses.
        
        c) Taxation at the level of a French absorbed entity
        
        d) Taxation at the level of shareholders

Beck'sches Handbuch Umwandlungen International
b) Taxation at the level of a French absorbing entity
Mostafavi/André in Becksches Handbuch Umwandlungen International | 5. Teil. D. Frankreich Rn. 1-84 | 1. Auflage 2013