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Rencontres Internationales Althémis: the right of return clause


Rencontres Internationales Althémis: the right of return clause

Althémis comes back on the practical case presented during its 7th Rencontres Internationales in this article published in the Revue Fiscale du Patrimoine. When dealing with a gift (donation) with foreign characteristics, the clauses usually used in contracts under French law in particular the right of return clause, should be examined in order to verify their relevance in the countries where they will be applied.

This study is only available in French.

 

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