مجلة دراسات جبائية
Volume 10, Numéro 1, Pages 7-20
2021-07-28

Fusion And Consolidation Of A Group Of Companies: Tax Treatment



Authors : Mekhmoukh Sakina .

Abstract

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.

Keywords

Merger ; group of companies ; economic operators ; tax section

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