Legal and tax status of commercial companies

In the wake of the economic crisis that affected many sectors of activity the revival of the economy through new investment has been reflected in the exponential creation of commercial and industrial companies. In a context where taxation is of particular importance for these economic operators given the size of the tax burden on companies it has become important to take into account this criterion which over time has become decisive for the survival of the business. Legal Form and the Tax Regime of Commercial Companies takes a strategic approach to the relationship between taxation and legal form. It examines the question of taxation as a determining factor in legal form by setting out the conventional and exceptional tax regimes to which commercial companies are subject depending on the corporate form chosen. It then presents the various risks incurred when this choice is based exclusively or primarily on tax obligations. This book provides an overview of taxation as an essential but not exclusive factor in the choice of legal form.