Le régime fiscal de la sous-capitalisation des sociétés en France, en Allemagne et aux États-Unis PDF Download
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Author: Natacha Bonneau
Publisher:
ISBN:
Category :
Languages : fr
Pages : 0
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Author: Natacha Bonneau
Publisher:
ISBN:
Category :
Languages : fr
Pages : 0
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Author: Natacha Bonneau-Le Quintrec
Publisher:
ISBN:
Category : Fiscal policy
Languages : fr
Pages : 508
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Author: Frank Elvis Ndjolo Vodom
Publisher:
ISBN:
Category :
Languages : fr
Pages : 660
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Book Description
La sous-capitalisation désigne le déséquilibre dans le financement d’une entreprise dont le niveau d’endettement excède celui de ses capitaux et fonds propres. Fiscalement, ses effets sont loin d’être neutres du fait de la déductibilité des intérêts d’emprunt. Dès lors, deux types de situations de sous-capitalisation sont identifiables. La première, « abusive », dans laquelle l’endettement sert exclusivement à éluder en partie voire en totalité l’impôt. La seconde, « pathologique », où l’endettement n’est que la manifestation d’un accès insuffisant au financement en capitaux permanents. Cette thèse se propose donc d’étudier les solutions proposées par le Droit fiscal aux sociétés commerciales françaises et étrangères dans ces deux hypothèses. Pour cela, deux approches sont possibles : l’une, « répressive », consiste à limiter les possibilités d’optimisation fiscale abusive utilisant le financement par l’endettement (première partie). L’autre, « préventive », incite les personnes tant physiques que morales à souscrire au capital des entreprises en quête de ressources financières stables (deuxième partie).
Author:
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Category : Catalogs, Union
Languages : fr
Pages : 336
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Author:
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Category : Commercial law
Languages : fr
Pages : 692
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Author: Electre
Publisher:
ISBN: 9782765408468
Category :
Languages : fr
Pages : 1798
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Author: Charles Eldon Freedeman
Publisher:
ISBN: 9781878822222
Category : Political Science
Languages : en
Pages : 147
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An account of the rapid spread of the corporate form of organisation in France after 1867.
Author: Marc Leroy
Publisher: P.I.E-Peter Lang S.A., Editions Scientifiques Internationales
ISBN: 9789052016979
Category : Finance, Public
Languages : en
Pages : 0
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Book Description
This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
Author: Bénédicte Fauvarque-Cosson
Publisher: Walter de Gruyter
ISBN: 3866537255
Category : Law
Languages : en
Pages : 649
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Book Description
The Association Henri Capitant des Amis de la Culture Juridique Française and the Société de législation comparée joined the academic network on European Contract Law in 2005 to work on the elaboration of a "common terminology" and on "guiding principles" as well as to propose a revised version of the Principles of European Contract Law (PECL). The results of this work were sent to the European Commission and have already been published in French. The English translation is now being published by sellier.elp. This work could contribute to the wider European project. The part on the guiding principles could be a component of the CFR, in the form of "black letter" model rules or recitals. The part on terminology is, in itself, useful for the elaboration of the final various linguistic versions of the CFR. It finds its place within the materials which will accompany the model rules. Last but by no means least, the revised version of the PECL should be considered by the European institutions as an alternative set of model rules on contract law.
Author: Ron Harris
Publisher: Cambridge University Press
ISBN: 9780521662758
Category : Law
Languages : en
Pages : 356
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Book Description
This 2000 book addresses the discrepancy between the developing economy of England and the stagnant legal framework of business organization between 1720 and 1844.
