Merger regime in French and Congolese law
Legal and tax aspects
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Mergers of companies are part of the techniques for restructuring companies under French and Congolese law and are widely used in practice as well as being the subject of abundant case law and doctrine. The comparative study of French and Congolese law shows on the one hand that the legal regime of mergers is insufficiently organised in Congolese law and that their tax regime is less incentive to restructuring in Congolese law than in French law and on the other hand that the two national laws present limitations with regard to certain merger figures encountered for example in American and Eng...
Mergers of companies are part of the techniques for restructuring companies under French and Congolese law and are widely used in practice as well as being the subject of abundant case law and doctrine. The comparative study of French and Congolese law shows on the one hand that the legal regime of mergers is insufficiently organised in Congolese law and that their tax regime is less incentive to restructuring in Congolese law than in French law and on the other hand that the two national laws present limitations with regard to certain merger figures encountered for example in American and English law. The recommendations contained in this book for a de lege ferenda improvement of the two positive laws on mergers are a minimal contribution to the thorny issues raised by this restructuring technique in French and Congolese law.
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