Beck'sches Handbuch Umwandlungen International

Beck'sches Handbuch Umwandlungen International
- 5. Teil. Grenzüberschreitende Umwandlungen in ausgewählten Ländern
  - D. Frankreich
    - III. Other cross-border transfer structures
      - 2. Tax consequences
        
        a) French special tax regime applicable to domestic mergers
        
        aa) Contributions eligible to the favourable tax regime.
        
        bb) Contributions requiring an administrative ruling.
        
        cc) Mechanism for tax deferral.
        
        b) French special tax regime applicable to cross-border mergers

Beck'sches Handbuch Umwandlungen International
a) French special tax regime applicable to domestic mergers
Mostafavi/André in Becksches Handbuch Umwandlungen International | 5. Teil. D. Frankreich Rn. 1-139 | 1. Auflage 2013