Restructurations - FEDERAL TAXATION

This short leaflet in french language describes what are the various schemes that can be adopted by a european investor to acquire or restructure a company in the US. It is aimed at helping the coordination with Layers, financial people and CPA's when a transaction is comptemplated and not so replace these specialists.

It may even help US laywers in explaining his client or european headquaters or european laywers, how he sees the possible ways that could be adopted.

It does not deal with transfer pricing, royalities and major factors as well as it does not deal with dividends.