| http://www.w3.org/ns/prov#value | - In particular, where (i) a shareholding held on January 1, 2012 was acquired after January 1, 2004 and (ii) the relevant French acquiring company incurs interest and other financing expenses in the first fiscal year beginning on or after January 1, 2012, the above evidence test required by the New Rules will have to be met during that first fiscal year beginning on or after January 1, 2012.
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