ABSTRACT

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The Tax Treatment of the Contribution of a Participation by a French Company to a European Holding Company

Author: Allard DE WAAL

Type: Article : News

ref: 71998858-872

N0:7 of 1998

Pages: 858-872

The Treatment Applicable in French National Law to Capital Gains Arising at the Time of the Contribution by a French Company of a Participation to a European Holding Company / Treatment under the Directive of Capital Gains Realized at the Time of the Contribution by a French Company of a Participation to a European Holding Company / Combining the French Domestic Provisions and the Directive / Practical Considerations.