Simplified mergers between sister companies: details of their accounting and tax procedures to be provided before the end of the year
Since 19 July 2019, mergers between sister companies wholly owned by the same entity have to be carried out without any exchange of shares by the common shareholder (Law no. 2019-744 of 19 July 2019 on the simplification of company law codified in Article L.236-3 of the French Commercial Code). The associated rules on the […]