France: Reform of the tax regime applicable to mergers, divisions and transfers of assets

• Autores: Eric Ginter
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 5, 2002, págs. 170-177
• Idioma: inglés
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• Resumen

  • The objective of the Finance Law of 2002 was to make French law more compatible with Community law. In fact, however, the new tax regime applicable to mergers and comparable operations remains complex. In this article the author discusses the reforms and comments on the shortcomings and questions that remain.