Expert

Le dispositif de l’apport de cession permet à un entrepreneur de réduire l'incidence fiscale de la vente de son entreprise. Claire Muller and Frédéric Thienpont, Tax and heritage lawyers within Walter France, explain the conditions that must be respected, and the other advantages that arise from this strategic choice. L’apport de cession est un dispositif très prisé à...

There are two specific tax systems : either the postponement, or the suspended taxation of the added value. If the holding manager holds control following the contribution, The added value will be postponed. If he is not in the majority, The added value will be suspended. For the tax administration, there is a presumption of control if the manager holds....

If the holding company resells the titles provided within three years, The holding company must reinvest 60 % of the sale price. But beware, this reinvestment is very supervised. The most important thing to remember is that the holding company must reinvest the relevant part of the sale price in a commercial activity, industrial, artisanal, agricole, liberal or financial. The objective of the legislator....

Un nouvel ATR pour Madagascar Airlines Un nouvel ATR 72-500 a intégré en décembre la flotte de Madagascar Airlines, which now has four examples of this small carrier to serve the Malagasy domestic network. In order to cope with the end-of-year traffic peak, the Malagasy company also leased another ATR 72-500 with crew in December....

Seychelles News Agency (SNA), The Seychelles news agency founded in 2014, has stopped journalistic activities on December 19, And its website is no longer accessible since January 1, 2025. The Seychellois government has indeed decided to no longer finance the agency, who had 8 employees. “The closure of the SNA further reduces the landscape...

The growth estimated at 5,6 % Le taux de croissance mauricien devrait s’élever à 5,6 % in 2024, like the previous year, according to the latest edition of the National Accounts Estimates, published at the end of December. The previous edition expected growth to be 7%.. The main contributors to the GDP growth recorded in the first nine months of 2024 are,...

After Chido,des mesures d’urgence pour la reconstruction Le Parlement doit adopter début février la loi d’urgence visant à faciliter la reconstruction de Mayotte, devastated by Cyclone Chido on December 14, by removing certain regulatory obstacles. The bill was adopted on January 14 by the National Assembly before being sent to the Senate. It provides for the appointment of an “operator...

Between its missions of general interest to promote economic development and its services to companies, The regional economic development agency (ex-Nexa) reappear its action by aiming for efficiency. Its new managing director, Gilbert Manciet, revives the support and development of projects at the service of the local economy, An experience acquired when he was sub-prefect in recovery during the ...

In the global artificial intelligence game, l’Europe, and France in particular, is late. To help ring the alarm, the first world summit on artificial intelligence (AI Action Summit) will be held in Paris on February 10 and 11, 2025, preceded a few days earlier by a national summit on the same theme. In view of this....

After the success of the first edition in October 2023, this new week of meetings, from October 28 to 31, had the same objective : encourage local economic actors to adopt the “local start-up” reflex. Start-ups can take a fresh look at issues on which private companies and public actors risk becoming exhausted..