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French Finance Act 2012 and 4th Amended Finance Act 2011
  • Latham & Watkins LLP
  • France
  • January 4 2012

The 4th Amended Finance Act for 2011 introduces a specific anti abuse mechanism designed to defeat the artificial allocation to a French corporation of debt in relation to the acquisition of shares of an entity (other than a real estate company) which is not controlled from France

Jérôme Commerçon
  • Latham & Watkins LLP

Olivia Rauch-Ravisé
  • Latham & Watkins LLP

Xavier Renard
  • Latham & Watkins LLP