L'apport caché: Un chemin dans la brume

Cahier du droit luxembourgeois n° 3

Nonfiction, Reference & Language, Law, Taxation, Business & Finance, Accounting, Finance & Investing
Cover of the book L'apport caché: Un chemin dans la brume by Oliver R. Hoor, Philippe Neefs, Legitech
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Author: Oliver R. Hoor, Philippe Neefs ISBN: 9782919778003
Publisher: Legitech Publication: April 25, 2009
Imprint: Legitech Language: French
Author: Oliver R. Hoor, Philippe Neefs
ISBN: 9782919778003
Publisher: Legitech
Publication: April 25, 2009
Imprint: Legitech
Language: French
  1. Introduction

  2. Les éléments constitutifs de l’apport caché

2.1. Problématiques d’ensemble

2.2. Les avantages pouvant faire l’objet d’un apport caché

2.3. Motivé par la relation sociale

2.4. L’absence de contrepartie appropriée pour l’actionnaire

2.5. Les caractéristiques de l’apport caché – check-list

  1. Le traitement fiscal luxembourgeois des apports cachés

3.1. Le traitement fiscal au niveau de la société

3.2. Le traitement fiscal dans le chef de l’actionnaire

3.3. Situations transfrontalières

  1. Conclusion
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  1. Introduction

  2. Les éléments constitutifs de l’apport caché

2.1. Problématiques d’ensemble

2.2. Les avantages pouvant faire l’objet d’un apport caché

2.3. Motivé par la relation sociale

2.4. L’absence de contrepartie appropriée pour l’actionnaire

2.5. Les caractéristiques de l’apport caché – check-list

  1. Le traitement fiscal luxembourgeois des apports cachés

3.1. Le traitement fiscal au niveau de la société

3.2. Le traitement fiscal dans le chef de l’actionnaire

3.3. Situations transfrontalières

  1. Conclusion

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