Pourquoi le Luxembourg est-il autant attractif pour l’implantation de Sociétés de Participations Financières ?

Abstract : For years, Luxembourg maintains a legislative framework favorable to multinational corporations by providing tax solutions enabling them to optimize their tax structure while respecting the specific rules to various states and new European directives. It avoids many barriers, and its administration has a certain proximity and flexibility. Going through Luxembourg for the establishment of a “SOPARFI” can be a solution to facilitate the development of a European activity. The term “SOPARFI” refers to any ordinary fully taxable commercial company that has no other business than to own shares. Therefore, it is not a legal form itself. Some European Union directives are applicable to SOPARFI such as the system of parent and subsidiary companies, tax exemption on dividends and capital gains on the disposal of major holdings. The transposition of this regime in Luxembourg seems conducive to the implementation of these companies. But Luxembourg is constantly in tax competition with other countries like the Netherlands, and the pressure of the European institutions to harmonize corporate tax threatens its survival.
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Master thesis
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http://docnum.univ-lorraine.fr/prive/ESM_M_2010_FEDORYKA_BORIS.pdf
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https://hal.univ-lorraine.fr/hal-01935264
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Submitted on : Monday, November 26, 2018 - 3:33:53 PM
Last modification on : Tuesday, November 27, 2018 - 1:03:14 AM

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Boris Fedoryka. Pourquoi le Luxembourg est-il autant attractif pour l’implantation de Sociétés de Participations Financières ?. Economies et finances. 2011. ⟨hal-01935264⟩

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