The Resource France enacts implementing legislation for EC Mergers Directive

France enacts implementing legislation for EC Mergers Directive

Label
France enacts implementing legislation for EC Mergers Directive
Title
France enacts implementing legislation for EC Mergers Directive
Creator
Subject
Summary
This article overviews the legislation enacted by France to implement the EC Directive of July 23, 1990, regarding mergers, divisions, transfers of assets and exchanges of stock between companies located in different member states. The changes in french legislation concern the imposition of corporation tax and registration duties especifically: tax deferral of capital gains, transfer of assets, exchanges of stock and new record keeping requirements
Citation source
In: Tax Notes International. - Arlington. - Vol. 4 (1992),
http://library.link/vocab/creatorName
Delattre, O
Language note
English
http://library.link/vocab/subjectName
  • deferral
  • Merger Directive
  • transaction tax
  • merger
Label
France enacts implementing legislation for EC Mergers Directive
Instantiates
Publication
Abbreviated title
TaxNint
Label
France enacts implementing legislation for EC Mergers Directive
Publication
Abbreviated title
TaxNint

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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