Transfer of real estate held by an SCI subject to income tax: arbitration to be carried out between the transfer of the property registered in the assets by the SCI or shares?

In practice, the question often arises as to whether it is preferable to transfer the social rights of the SCI or whether, on the contrary, it is appropriate for the SCI to transfer the social building. Alexis NANQUETTE explains below the main criteria for deciding in favor of one or the other of these schemes