exemples vécus, l'un à travers une société holding luxembourgeoise et l'autre à travers une société offshore, l'illégalité, les … management (ownership shifting), or operating strategy (profit shifting). Two case studies, one based on a Luxembourg Holding …

strategy, decide to create a holding company. It is based on an empirical study concerning 147 non-quoted French firms. Two …, the external growth mode of development should not to be neglected since the holding company makes it possible to …