IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00587441.html
   My bibliography  Save this paper

Le Credit-Bail Transfrontalier, Risques Et Opportunites Fiscales

Author

Listed:
  • Edouard Chapellier

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le crédit-bail transfrontalier est un instrument complexe à mettre en oeuvre à cause de la grande diversité des législations fiscales en la matière. Ces différences de qualification peuvent faire risquer aux entreprises de sévères doubles impositions, mais, elles peuvent également leur faire profiter, pour peu que la transaction soit bien structurée, de substantielles économies d'impôts.

Suggested Citation

  • Edouard Chapellier, 2000. "Le Credit-Bail Transfrontalier, Risques Et Opportunites Fiscales," Post-Print halshs-00587441, HAL.
    • Handle: RePEc:hal:journl:halshs-00587441
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587441
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00587441/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00587441. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.