New Edition of “Fiscalité des conventions entre actionnaires”

Julie Gaudreault-Martel, Partner in our Tax Group, and Marc-André Godard, Partner, and Head of the Tax Group, have updated and added to the second edition of "Fiscalité des conventions entre actionnaires".

This book is intended to be a reference guide to assist you in preparing and drafting of a shareholders' agreement, which requires not only a thorough knowledge of the legal regulations and the different possibilities for resolving conflicts but also a thorough knowledge of the tax regulations. Overlooking certain tax aspects when drafting such an agreement can have significant financial consequences that can be avoided with proper planning.

The guide demystifies all the important questions that must be asked when drawing up a shareholders' agreement and the legal and tax consequences that follow. Our partners highlight various lesser-known tax rules and help you understand the overall process.

In particular, they discuss the following:

• main provisions of a shareholders' agreement;
• legal and tax issues relating to these agreements;
• main tax principles related to share transactions;
• various financing methods to offset the purchase or redemption of shares, and
• purchases or redemptions of shares following the death of a third party.