0I bis : Transfers of assets outside France by companies

I. – A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparable institution, with a view to managing them in its interest or to assuming on its behalf an existing or future commitment, includes in its taxable income the results which derive from the…

I. – Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France to a person or entity, directly or indirectly, by the issuing company or through a third party, are included in the taxable income of this company for the first financial year ending on or after 31 December…