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Transfer of deficits in the event of a merger: a scope broader than expected

08/07/2022

In its recent comments on the mechanism of transfer without ruling to an acquiring company of the tax losses of an acquired company, the French tax administration adopts a flexible and welcome interpretation of the rules resulting from the 2020 Finance Law. During...

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Authors

Portrait ofFrédéric Gerner
Frédéric Gerner
Partner
Paris