Articles Published by SCOTTO - Page 15

SCOTTO & ASSOCIÉS is assisting the CS Communication & Systèmes Group with its first Euro PP

SCOTTO & ASSOCIÉS is assisting the CS Communication & Systèmes Group with its first Euro PP

Feb. 21, 2017

Paris, February 21, 2017
The CS Communication & Systèmes Group successfully completed its first private bond offering in Euro PP format and thus...

New Benefits and Restrictions of the “apport-cession” Arrangement: The Holding Period for Reinvested Assets Reduced to 12 Months

Feb. 16, 2017

The holding period for assets
used for reinvestment has been reduced to 12 months
The 2016 Amended Budget Act (Article 33) also included in the text...

Flowchart: Contribution and Transfer

Flowchart: Contribution and Transfer

Feb. 16, 2017

New Benefits and Limitations of the “apport-cession”: The Use of Successive Restructuring Transactions Is Now Unlimited

Feb. 16, 2017

There is now no limit on the number of successive restructuring transactions
Contributions and exchanges of securities carried out following a contribution-transfer were not...

New Benefits and Limitations of the “apport-cession”: A Tax Deferral Regime Subject to Reinvestment Requirements

New Benefits and Limitations of the “apport-cession”: A Tax Deferral Regime Subject to Reinvestment Requirements

Feb. 16, 2017

A tax deferral regime
subject to reinvestment
Codified in Article 150-0 B ter of the General Tax Code (“CGI”) for the purpose of regulating the...

New Benefits and Limitations of the Contribution-in-Kind: Clarification on the Nature of Economic Reinvestment Conditions

Feb. 16, 2017

Clarification on the Nature of Economic Reinvestment Conditions
Initially, the eligible assets used to meet the 50% reinvestment threshold...

New Benefits and Limitations of the Contribution-in-Kind: Tax Treatment Determined by the Year of the Contribution

Feb. 16, 2017

Fixed Taxation Rules
with Respect to the Year of the Contribution
In order to bring the system into compliance with the recent decision of the Cons...

SCOTTO & ASSOCIÉS Advises on Total’s Sale of Atotech

SCOTTO & ASSOCIÉS Advises on Total’s Sale of Atotech

Feb. 2, 2017

Paris, February 2, 2017
On January 31, 2017, the French oil company Total completed the sale of its subsidiary Atotech, the global leader in metal...

Free Shares and the 2017 Budget Act—The Macron Law Provisions Are Being Adapted for the Future—by Jérôme Commerçon and Raphaël Bagdassarian

Free Shares and the 2017 Budget Act—The Macron Law Provisions Are Being Adapted for the Future—by Jérôme Commerçon and Raphaël Bagdassarian

Dec. 21, 2016

Free Shares and the 2017 Budget Act:
: The program established by the Macron Act is being adapted for the future

The 2017 budget bill was passed in...

SCOTTO & ASSOCIÉS is advising SGD Pharma on its LBO by JIC

SCOTTO & ASSOCIÉS is advising SGD Pharma on its LBO by JIC

October 7, 2016

Scotto & Associés advised the management team of SGD Pharma on the acquisition of the group by JIC, China Jianyin Investm...

SCOTTO & ASSOCIÉS is advising Alliance Marine on its first LBO

SCOTTO & ASSOCIÉS is advising Alliance Marine on its first LBO

October 7, 2016

Scotto & Associés advised the management team of Alliance Marine on its first LBO, led by Weinberg Capital Partn...

SCOTTO & ASSOCIES is advising Pommier’s management team on its second management buyout

SCOTTO & ASSOCIES is advising Pommier’s management team on its second management buyout

October 3, 2016

Scotto & Associés advised the management team of Pommier, which retains a majority stake in the group, while NCI ...

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