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Tax on Inbound Investment in 33 jurisdictions worldwide 2012 | France

23/11/2011


Getting the Deal Through | Tax on Inbound Investment in 33 jurisdictions worldwide 2012 | France

Fully revised and updated sixth edition of Tax on Inbound Investment, a volume in the series of annual reports, which provide international analysis in key areas of law and policy for corporate counsel, cross-border legal practitioners and business people.

Content:


Acquisitions (from the buyer’s perspective)

  • Tax treatment of different acquisitions
  • Step-up in basis
  • Domicile of acquisition company
  • Company mergers and share exchanges
  • Tax benefits in issuing stock
  • Transaction taxes
  • Net operating losses, other tax attributes and insolvency proceedings
  • Interest relief
  • Protections for acquisitions

Post-acquisition planning

  • Restructuring
  • Spin-offs
  • Migration of residence
  • Interest and dividend payments
  • Tax-efficient extraction of profits

Disposals (from the seller’s perspective)

  • Disposals
  • Disposals of stock
  • Avoiding and deferring tax
Publication
Tax on Inbound Investment in 33 jurisdictions worldwide 2012 | France
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Authors

Picture of Michel Collet
Michel Collet
Partner
Paris