Tax treatment of partial asset contributions under Tunisian law - Elouaer, Nadia
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In an economic era marked by fierce competition, companies must adopt all the methods authorized by law to improve their competitiveness and keep pace with the global economic market, by means of various restructuring operations, the most important and most widely used of which are partial asset contributions. This is the only restructuring operation that has no legal definition in Tunisian law. The Tunisian legislator has merely listed it among the various methods of increasing the capital of existing companies or creating new companies, without however presenting a specific tax regime for…mehr

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Produktbeschreibung
In an economic era marked by fierce competition, companies must adopt all the methods authorized by law to improve their competitiveness and keep pace with the global economic market, by means of various restructuring operations, the most important and most widely used of which are partial asset contributions. This is the only restructuring operation that has no legal definition in Tunisian law. The Tunisian legislator has merely listed it among the various methods of increasing the capital of existing companies or creating new companies, without however presenting a specific tax regime for the partial contribution of assets. This book attempts to clarify the ambiguity of the concept of partial asset contribution in Tunisian law.
Autorenporträt
Nadia Elouaer, PhD in Public Finance and Taxation from the Université Jean Moulin Lyon III (France). She is Maître-assistante and former Head of the Department of Taxation at the University of Sousse (Tunisia) and since 2017 at the University of Jeddah. Her research focuses on corporate taxation and taxpayer behavior.