The discharge of another party’s contribution in a simple partnership: an alternative to a contribution made on behalf of a third party?

The discharge of another party’s contribution in a simple partnership: an alternative to a contribution made on behalf of another?

This is the title of the article in which we examine the technique of paying another party’s debt within the framework of a simple partnership, adopting a cross-disciplinary approach combining civil law, company law, and tax law.

We also analyse the extent to which this technique could constitute an alternative to a contribution made on behalf of another.

You can find our full analysis in the revue Recueil général de l'enregistrement et du notariat, no. 2026/1, pp. 3 - 33.