IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00456204.html
   My bibliography  Save this paper

L'imposition des dividendes de source française : est-il fiscalement plus avantageux de résider en France ou au Luxembourg lorsque l'on perçoit des dividendes français ?

Author

Listed:
  • Axelle Gaub Caudy
  • Virgile Debs
  • Nathalie Dagorn

    (ICN Business School)

Abstract

What is the most advantageous fiscal residence for associates in receipt of dividends from France? This paper compares the situation in France and Luxembourg making a number of assumptions about the personal situation of the partners, whether they are physical persons or legal entities. A theoretical model of taxation is constructed and applied to four practical cases. It suggests that the tax obligation is more often lighter in Luxembourg than in France.

Suggested Citation

  • Axelle Gaub Caudy & Virgile Debs & Nathalie Dagorn, 2009. "L'imposition des dividendes de source française : est-il fiscalement plus avantageux de résider en France ou au Luxembourg lorsque l'on perçoit des dividendes français ?," Post-Print halshs-00456204, HAL.
    • Handle: RePEc:hal:journl:halshs-00456204
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00456204
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00456204/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00456204. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.