La société en commandite spéciale: Essai en droit luxembourgeois
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Le droit luxembourgeois est actuellement l'un des plus attractifs de l'Union europ�enne pour ce qui est d'attirer les capitaux du monde entier. Le Grand-Duch�, dont l'�conomie repose en grande partie sur le secteur bancaire et financier, est dot� pour cela d'un package Private Equity in�dit. Si la souplesse contractuelle du droit luxembourgeois fait des �mules, c'est notamment gr�ce � sa soci�t� en commandite sp�ciale, laquelle se couple id�alement avec la soci�t� de participation financi�re. Une diversit� de montages potentiels est alors permise, passant du simple montage familial � celui en cascade tr�s pris� des investisseurs �trangers. Ces deux types de soci�t�s, dot�es pour chacune d'entre elles d'une fiscalit� des plus efficientes, favorisent la lev�e de fonds, expliquant en grande partie la pr�sence de nombreux fonds d'investissement sur le sol grand-ducal. Cet ouvrage propose de d�couvrir en profondeur la haute finance d'entreprise g�n�r�e par ce v�ritable poumon financier plac� en plein coeur de l'Union europ�enne.
Feydel Romain: - Romain Feydel est docteur en droit et enseigne le droit de l'ingénierie financière à l'Université de Paris ainsi qu'en école supérieure de commerce. Il est également expert externe auprès de la Commission européenne en droit bancaire et financier.
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