{"title":"放弃用益权的税收后果:向is提交因用益权归还给新所有者的资产而导致的净资产变化","authors":"Charlotte Coron","doi":"10.35562/alyoda.6401","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":337106,"journal":{"name":"2018 | 1","volume":"5 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Conséquences fiscales de la renonciation à usufruit : soumission à l’IS de la variation d’actif net résultant du retour de l’usufruit dans le patrimoine du nu-propriétaire\",\"authors\":\"Charlotte Coron\",\"doi\":\"10.35562/alyoda.6401\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":337106,\"journal\":{\"name\":\"2018 | 1\",\"volume\":\"5 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-11-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2018 | 1\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35562/alyoda.6401\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2018 | 1","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35562/alyoda.6401","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Conséquences fiscales de la renonciation à usufruit : soumission à l’IS de la variation d’actif net résultant du retour de l’usufruit dans le patrimoine du nu-propriétaire