Munich Personal RePEc Archive

Fiscalité de l’introduction en Bourse

LACHAARI, MOHAMED and INANI, EL MEHDI and BARIGO, RACHID (2017): Fiscalité de l’introduction en Bourse.


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The IPO is a procedure by which a public company under common law is introduced on the stock exchange market using the shares issue, either by opening its existing capital to new stockholders or by proceeding by an equity increasing. This procedure, while respecting certain conditions, opens the right to benefits and exemptions in terms of corporate tax for listed company, which will be seen later, and in terms of personal income tax for the individual investors in the company issued securities that concerns the business equity savings plans management.

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