associations

Compensatory Contribution and Abuse of Rights : Risks and precautions The contribution of shares with a balancing payment is a common transaction in corporate restructuring. This technique makes it possible to exchange shareholdings while receiving a monetary...

Compensatory Contribution and Abuse of Rights : Risks and tax precautions The contribution of shares with a balancing payment is a restructuring operation frequently used by companies and their managers. While this technique allows you to benefit from the preferential...

Article 150-0 B ter: Conditions for application of tax deferral Article 150-0 B ter of the French General Tax Code is a key provision in the area of restructuring taxation. It allows taxpayers to benefit from a tax deferral when shares are transferred to a company,...

Application of Article 150-0 B ter of the French General Tax Code Article 150-0 B ter of the French General Tax Code is a major tax provision for transfers of securities. This tax deferral regime allows the deferral of taxation on the capital gain arising from the...