The internationalization of economic relations and, in particular, the development of the European market as well as the opening up of Eastern European markets, have modified the framework in which companies operate. They are pushed to adopt a development strategy to improve their position within a wider market. In that respect, the acquisition of rival firms or partners seems to be an appropriate technique. However, the crossing of frontiers further complicates this type of operation as regulations remain different in spite of the existence of European legislation.
DE BEAUFORT, V. (1995). L'acquisition d'une entreprise, outil d'un développement à l'échelle européenne. Cahiers Juridiques et Fiscaux de l'Exportation, pp. 521-529.