| Titre | Fiscalité des groupes : les effets distordants du principe de personnalité de l'impôt | |
|---|---|---|
| Auteur | Olivier Ferrand | |
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Revue | Economie et prévision |
| Numéro | no 110-111, 1993/4-5 Fiscalité et redistribution | |
| Rubrique / Thématique | Notes |
|
| Page | 201-212 | |
| Résumé anglais |
Group Taxation: The Distorting Effects of the Tax Status Principle,
by Olivier Ferrand.
The tax status principle, according to which each legal entity is taxed on its own results, generates considerable tax distortions to the disadvantage of corporate groups. These distortions affect direct taxes: annual flat-rate taxation, because the amount is not proportional to turnover, and above all corporation tax, because the individual results of the companies making up the group are not offset. Indirect taxes also penalize the groups: although the withdrawal of the one-month VAT lag rule apportunely cancelled an extra tax burden that could have been nullifying, VAT still has distorting effects on the group structures in which a financial hoding company heads the subsidiaries. The fiscally distroting character of the group organization is therefore clear: might groups be a heresy from a stricly tax pont of vieuw? Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1993_num_110_4_5644 |
