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Legal Update

Update on French transfer tax treatment of block trades

February 2012
Mayer Brown Legal Update
As outlined in our legal update dated 30 January 2012, “Recent changes in French transfer tax treatment impact structuring of block trades” the entry into force on 1 January 2012 of certain provisions of the French Finance Act for 2012 included a significant increase of the rate of registration duties (droits d’enregistrement) applicable to certain transfers of equity interests in corporations listed or headquartered in France.

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