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France has recently lifted a cap on registration duties (droits d’enregistrement) applicable to certain transfers of equity interests in corporations listed or headquartered in France, which may have a significant impact on the way block trades involving French companies are structured
On 14 March 2012, France enacted the Amended Finance Act for 2012, which creates a new tax on financial transactions and modifies the current regime of registration duties (droits d’enregistrement) on the sale of equity securities evidenced through a written deed of transfer (acte
