The "new" SAS : legal and tax considerations

Journal
Lazarski, H.; Lagarrigue, A.
France
European Taxation 2000 (Volume 40), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.