La sécurisation de la juste valeur en fiscalité: essai sur la notion de « valeur vénale »

Jean-François Casta and Olivier Ramond
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Jean-François Casta: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Keywords: Valeur vénale; Justesse fiscale; Évaluation; Entreprises; Impôts; Juste valeur (search for similar items in EconPapers)
Date: 2014
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Published in Mélanges en l'honneur du professeur Jean Prieur, pp.525-540, 2014

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01637698

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