L'optimisation fusion - confusion: une synthèse privilégiée du droit et du chiffre

Martial Chadefaux () and Jean-Guy Degos
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Martial Chadefaux: IAE Dijon - Institut d'Administration des Entreprises (IAE) - Dijon - UB - Université de Bourgogne
Jean-Guy Degos: Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: It is not always easy to dissociate, in the settlement problems, tax and accounting, the main thing and the ac cessory. Generally, mergers are in this case, simplified mergers and universal transmissions, too. When professionals want, in this field, to optimize integrated, legal choices - tax - accounting, it is often obliged to treat the problem, without assistanc e. This autonomy look that this subject is at the crossroads of several disciplines and it is necessary to compose, without really opposing them. The field of mergers and confusion is a good synthesis of the link Law - management. The company which wishes to absorb its 100 % subsidiary can choose between simplified fusion and dissolution confusion. But the evolution of the accounting settlements came to reduce the range of the tax choices. Regarding merger - confusion, the link right - tax - management thus must and especially to think itself from now on within a framework widened "law – tax - accounting - management".

Keywords: Accounting treatment; Acquired company; Acquiring company; Favourable variance on merger; Law process; Merger; Tax avoidance; Unfavourable variance on merger; Optimisation fiscale; fusion; Mali de fusion; Boni de fusion; Confusion; Processus juridique; Société absorbante; Société absorbée; Traitement comptable (search for similar items in EconPapers)
Date: 2010
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Published in La Revue du Financier, 2010, 181, pp.52-72

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01347115

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