France: The "new" SAS : legal and tax considerations

• Autores: Henry Lazarski, Alexandre Lagarrigue
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 3, 2000, págs. 106-111
• Idioma: inglés
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• Resumen

  • A new company form (société par actions simplifiée) may rapidly become the favoured entity for inward investment into France, provided some of the international tax issues are resolved. The authors analyse some of the legal characteristics and the uses to which such a company may be put as well as the tax consequences.