Fusions entre sociétés sœurs – Tolérance administrative en faveur des associations loi 1901

Fusions entre sociétés sœurs – Tolérance administrative en faveur des associations loi 1901

Published on : 25/05/2022 25 May May 05 2022
Source : www.lexplicite.fr
L’article 44 de la loi de finances pour 2020 a étendu la définition fiscale des fusions et opérations assimilées (CGI, art. 210-0 A), à laquelle font référence différents dispositifs de faveur, aux opérations de fusion (ou scission) pour lesquelles il n’est pas procédé à l’échange de titres de la société absorbante (ou bénéficiaire) contre les titres de la société absorbée (ou scindée)... Read more

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