The sixth edition of "Les holdings: Guide juridique et fiscal" ("Holdings: legal and tax guide") has recently been published by Editions Francis Lefebvre. The book was produced by Ariane Beetschen, Bruno Gouthière (partners, CMS Bureau Francis Lefebvre), Ludovic Duguet (lawyer, CMS Bureau Francis Lefebvre), Anne Charvériat (honorary lawyer) and Pascal Julien Saint-Amand (Notary, Chairman of the Althémis Group), in collaboration with editorial team at Editions Francis Lefebvre.
It summarises the main rules applicable to holdings, from a legal as well as tax, financial and international perspective and aims to provide precise answers to questions asked by directors and their advisors, such as: What type of company to choose? How to set it up and manage it? Where to locate it?
At a time when legal and tax reforms have transformed the framework governing holdings (stock ownership disclosure thresholds, oversight of agreements between companies and their corporate officers and shareholders, tax rules governing distributions and capital gains on securities, etc.), this sixth edition presents solutions provided by case law and administrative doctrine in the most vital areas of holdings (validity and effectiveness of voting agreements and shareholder pacts, tax rules regarding costs for selling securities, mixed holdings’ VAT deduction rights, etc.).