Frank Martin Laprade publie Les mécanismes d’intéressement des cadres dirigeants
Frank Martin Laprade, associé, publie son dernier ouvrage, déjà disponible :
« Les mécanismes d’intéressement des cadres dirigeants »,
Edition Formation Entreprise, Collection Droit des Affaires.
La question de l’intéressement des dirigeants défraye régulièrement la chronique, qu’il s’agisse des rubriques médiatiques de l’actualité lorsqu’un dirigeant est soupçonné de délit d’initié à l’occasion de la levée de ses stock options peu de temps avant l’annonce de résultats décevants ou des débats parlementaires entourant les lois de finances.
L’objet de cet ouvrage est de présenter le régime juridique – mais aussi fiscal – de ces mécanismes d’intéressement qui sont en nombre relativement limité et qui sont dès le départ assimilés à un complément de rémunération, ce qui conduit à relativiser leur caractère attractif. En réalité, compte tenu de la lourde fiscalité attachée à ce type de revenu (sans compter le prélèvement de charges sociales), il suffit au législateur de prévoir un régime légèrement dérogatoire sur le plan fiscal (et social) pour que ces mécanismes soient immédiatement qualifiés d’avantageux.
Sont tout d’abord présentés les mécanismes dont le régime juridique et fiscal fait l’objet d’une description et d’un encadrement légal précis par le code de commerce, à savoir celui des options de souscription et d’achat d’actions (stock options) et celui des attributions gratuites d’actions (AGA).
L’étude est ensuite étendue aux mécanismes nés de l’imagination des praticiens, ceux qui n’existent avant tout que par leur régime fiscal mais dont l’encadrement juridique laisse parfois à désirer, tels que les bons de souscription de parts de créateurs d’entreprise (BSPCE) et ceux qui, à l’inverse, soulèvent moins de questions sur le plan juridique que sur le plan fiscal, comme les bons de souscription d’actions (BSA).
http://www.lextenso-editions.fr/ouvrages/document/23379643
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