Le patrimoine fiscal du sylviculteur personne physique et personne morale

Abstract : Set up the taxation applying to the forest estate, from the purchasing to the transfer, the ownership and also the exploitation and management.The study of the taxation of the forest estate emphasize that investing in forest estate constitutes a real investment that is profitable and attractive, due to many tax-favored schemes specific applying to the forest estate.There is no equivalent in terms of the particularity of the taxation ; it is justified by the desire to avoid the disappearance of this economic activity and to promote its development and attraction for new investors.Owning any forest estate (for any natural or legal person) let the owner entering in a tax haven.
Keywords : Tax Wood Forest
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Alexandra Arnaud-Emery. Le patrimoine fiscal du sylviculteur personne physique et personne morale. Droit. Université de Bordeaux, 2017. Français. ⟨NNT : 2017BORD0888⟩. ⟨tel-02478593⟩

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