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

Beck'sches Handbuch Umwandlungen International
c) Taxation at the level of a French absorbed entity
Mostafavi/André in Becksches Handbuch Umwandlungen International | 5. Teil. D. Frankreich Rn. 1-89 | 1. Auflage 2013