La location-gérance, mode d'exploitation du fonds de commerce ou instrument d'optimisation fiscale?

Author:Mohamed EL GDAIHI
Position::Professor
Pages:70-78
SUMMARY

The present contribution is the result of research into the legal and fiscal arsenal in reference to the French and Moroccan law. The author wondered whether it considers only companies taken apart or could consider the groups likewise. While the legislator makes the tax options, as it does in the French case, he encourages groups to act in the interest of the group as fiscal integration; fiscal... (see full summary)


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