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| Author: | Lazarski, H. Lagarrigue, A. |
| Title: | The "new" SAS legal and tax considerations |
| Journal: | European Taxation
2000 : MAR, VOL. 40:3, p. 106-111 |
| Index terms: | Taxation Legislation France Europe |
| Language: | eng |
| Abstract: | The article authors analyze some of the legal characteristics and the uses to which a company may be put as well as the tax consequences. SAS stands for ' société par actions simplifiée '. |
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