Hélène Moisand Florand Attorney, Partner | Commercial litigation Hélène offers businesses and their managers both preventive and curative solutions tailored to their strategic and crosscutting problems in complex pre-litigation and litigation situations. Hélène acquired her expertise working with specialists in commercial law and insolvency proceedings, spending close on 10 years on the Litigation & Arbitration team at Clifford Chance. This involved her in all aspects of settling litigations with strategic implications for national and international clients, before regulatory bodies, national courts and arbitration tribunals, particularly in connection with restructuring operations, or regulatory, commercial and/or criminal disputes likely to extend to senior managers. Hélène, a graduate of the University of Paris XII, has been with MBA for almost 20 years. Language : French, English hflorand@mba-avocats.com Contact Phone +33 (0)1 47 66 51 19 Fax +33 (0)1 46 22 53 98 Email info@mba-avocats.com Links Professional Links Twitter Linkedin © 2021 MBA Legal Terms

Our Expertise We deploy our Expertise to assist our clients proactively and pragmatically with a focused approach M&A - Private Equity Tax Employment law Commercial litigation Contact Phone +33 (0)1 47 66 51 19 Fax +33 (0)1 46 22 53 98 Email info@mba-avocats.com Links Professional Links Twitter Linkedin © 2021 MBA Legal Terms

Capital gains: You still have time before you retire! Tax Law Team - October 8, 2021 Article 5 of the Finance Bill for 2022 (PLF 2022) pursues an objective of encouraging the transfer of businesses in a context of emerging from the health crisis. The PLF 2022 amends article 150-0 D ter of the CGI in order to (i) extend for two years the reduction mechanism on capital gains in favor of managers of SMEs who sell their shares at the time of their departure to retirement and (ii) to grant them an additional period of one year to sell their shares. Tax Law Alert (Capital gains: You still have time before you retire!) Contact Phone +33 (0) 1 47 66 51 19 Fax +33 (0) 1 46 22 53 98 E-mail info@mba-avocats.com Links Professional Links Twitter Linkedin © 2021 MBA Legal Terms

Expertise Team News Join Us Contact FR EN Professional associations MBA is a founding member The Tax Alliance Member of associations A3F (French Association of Women Taxists) http://www.a3f.fr AIJA (International Association of Young Lawyers) https://www.aija.org/fr/home FRANCE INVEST http://www.franceinvest.eu/ International Bar Association (International Bar Association) https://www.ibanet.org/ IFA (International Tax Association) https://www.ifa-france.eu/ MONTEREY FUNDS CLUB http://www.montereyfundsclub.com Contact Phone +33 (0)1 47 66 51 19 Fax +33 (0)1 46 22 53 98 Email info@mba-avocats.com Links Professional Links Twitter Linkedin © 2021 MBA Legal Terms