Fusion and consolidation of a group of companies : tax treatment

Abstract EN

The increase in merger operations denotes the strong responsiveness of economic operators to changes in economic trends to face certain economic crises, offer more business opportunities, and a better valuation of results can only have a positive impact on the activity.

economic.

The main result of this article is that the fiscal cost of restructuring operations is excessive and can constitute a real obstacle.

As a result, tax laws adopt mechanisms and parameters that allow these operations to take place without major constraints.