Les impacts des nouvelles mesures fiscales 2017 sur la constitution de la SPRL
Djumeta Demanou, Lorraine
Promotor(s) : Richelle, Isabelle
Date of defense : 5-Sep-2018/11-Sep-2018 • Permalink : http://hdl.handle.net/2268.2/5989
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Title : | Les impacts des nouvelles mesures fiscales 2017 sur la constitution de la SPRL |
Author : | Djumeta Demanou, Lorraine |
Date of defense : | 5-Sep-2018/11-Sep-2018 |
Advisor(s) : | Richelle, Isabelle |
Committee's member(s) : | Stas de Richelle, Laurent
Mimy, Yves |
Language : | French |
Discipline(s) : | Business & economic sciences > Accounting & auditing |
Institution(s) : | Université de Liège, Liège, Belgique |
Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] Anyone exercising a professional activity as physical person may decide, according to his objectives or reasons to exercise it as a legal entity. Generally the reasons given are either fiscal reasons, or in order to separate professional from private assets, or to reduce social charges, or for inheritance reasons....
Tax, especially corporate tax has recently been influenced by the law of 25th December 2017 which will be applicable in two phases. These changes will open a door to possible questions.
For this research thesis, it will be all about determining whether it is still fiscally interesting to go into society.
For the theoretical part, a comparative analysis of certain tax issues (advantages and disadvantages) and then a comparative analysis of the other fiscal measures will help to see the modifications applied. A case study of simulation of passage (go into) a company is carried out in order to compare the pre and post tax reform 2017.
This thesis is focused solely on the S.P.R.L because it given the possibility of being constituted by a single person and the limited liability it offers to its shareholder.
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