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Evaluation de l’entreprise : l’évaluation par les financiers

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  • Casta, Jean-François
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    Abstract

    Le colloque « Transmission de l’entreprise à titre gratuit : quelle sécurité fiscale ? », organisé en juin 2003 par l’IDEFS (Université de Paris Dauphine), l’ASMEP et la Semaine juridique, sur le thème de l’évaluation des entreprises non cotées, a eu pour objet de confronter la méthodologie utilisée par la Direction Générale des Impôts aux bonnes pratiques d’évaluation issues de la théorie financière. Il a engendré une remise en cause de la position de l’Administration, en permettant la prise en compte de l’impact du décès de l’homme-clé sur les cash-flows futurs. Il fait l’objet d’un numéro spécial de La Semaine Juridique, n°39, septembre 2003.

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    Bibliographic Info

    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/1574.

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    Date of creation: Sep 2003
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    Publication status: Published in Semaine juridique, 2003, no. 39. pp. 1360-1363.Length: 3 pages
    Handle: RePEc:dau:papers:123456789/1574

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    Related research

    Keywords: ISF; Droits de succession; Sociétés non cotées; Transmission de l'entreprise à titre gratuit; Evaluation de l'entreprise;

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