Paradis danois
| Auteur | Thierry Afschrift |
| Fonction | Licenciée de l'Université Libre de Bruxelles |
La holding belge Ètait jusqu'‡ prÈsent l'une des plus attrayantes au monde, en raison des conditions relativement larges d'octroi du rÈgime des revenus dÈfinitivement taxÈs, l'immunisation des plus-values, et de l'exonÈration totale des boni de liquidation. Un pays, qui n'a pourtant pas la rÈputation d'Ítre habituellement un paradis fiscal, vient toutefois de faire mieux, il s'agit du Danemark. Les holdings danoises peuvent en effet dorÈnavant bÈnÈficier de l'immunitÈ pour les dividendes qu'elles perÁoivent mÍme si ceux-ci proviennent de pays ou les bÈnÈfices de la sociÈtÈ distributrice...
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