The real estate civil society as a tool for tax and financial optimisation / Mathieu ROSANO / 2021

Titre : The real estate civil society as a tool for tax and financial optimisation Type de document : Mémoire Auteurs : Mathieu ROSANO, Auteur Année de publication : 2021 Importance : 23 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec votre compte Office 365 via le bouton CONNEXION en haut de page. Langues : Anglais (eng) Mots-clés : Management IMPOT SUR LE REVENU ; IMPOT SUR LES SOCIETES ; SOCIETE CIVILE IMMOBILIERE Résumé : Since the creation of this structure, the RECS has met with a certain success. This legal structure seems to allow the transmission of the family patrimony in a simple way and at a lower cost.Therefore, it would be interesting to ask ourselves if the RECS and in particular the family RECS allows a real fiscal and financial optimization? To this end, we will first see what a RECS is, then we will expose in which cases it can constitute a real optimization option, and finally the concrete realization of these methods and also its limits. Through this dissertation, we will try to approach all the general criteria of a RECS and in particular with regard to its advantageous tax system to the disadvantages which it can generate. We will focus on the generalities in order to best respond to the status of the family RECS. Programme : MSc Finance, Investment & Wealth Management Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=538614