Parent/Subsidiary Regime | Deloitte Société d'Avocats

Exlusion of the parent/subsidiary regime for non-voting shares provided by article 145-6b ter codified now in article 145-6c of the French tax code: Claims to be filed now

By Michel Guichard, Ruthy Zaghdoun / 23 May 2016

As a reminder, article 145-6b ter of the French tax code (now codified in identical terms under article 145-6c of the French tax code) excludes from the benefit of tax

Tag: Parent/Subsidiary Regime

Exlusion of the parent/subsidiary regime for non-voting shares provided by article 145-6b ter codified now in article 145-6c of the French tax code: Claims to be filed now