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hal.structure.identifierCentre de recherche Droit Dauphine [Cr2D]
dc.contributor.authorDinh, Emmanuel*
hal.structure.identifier
dc.contributor.authorFontaine-Besset, Denis*
dc.date.accessioned2015-04-15T12:09:20Z
dc.date.available2015-04-15T12:09:20Z
dc.date.issued2013-12
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/14949
dc.language.isofren
dc.subjectDroit fiscalen
dc.subjectGains de changeen
dc.subjectImpôt sur les sociétésen
dc.subjectImmeubleen
dc.subjectEtablissement stable étrangeren
dc.subjectIntérêts d'emprunten
dc.subjectOpération de financementen
dc.subjectRevenus nets immobiliersen
dc.subjectSwapen
dc.subjectGain latenten
dc.subject.ddc343en
dc.subject.classificationjelK.K3.K34en
dc.titleTraitement fiscal des gains de change liés à l'acquisition d'un immeuble à l'étrangeren
dc.typeArticle accepté pour publication ou publié
dc.relation.isversionofjnlnameOption Finance
dc.relation.isversionofjnlissue1248en
dc.relation.isversionofjnldate2013-12
dc.relation.isversionofjnlpages37-38en
dc.subject.ddclabelDroit fiscal Droit commercial Droit industrielen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.halcandidateoui
dc.description.readershipprofessionnel
dc.description.audienceNational
dc.relation.Isversionofjnlpeerreviewednon
hal.identifierhal-01491905*
hal.version1*
hal.update.actionupdateMetadata*
hal.author.functionaut
hal.author.functionaut


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