Bibliographie sélective OHADA

This article analyzes the legal and tax aspects of drag-along and tag-along clauses in corporate agreements, highlighting their relationship with freedom of association and the fiscal impacts arising from the transfer of corporate control. Through a deductive methodology and bibliographic research, the study initially examines the constitutional foundation of freedom of association and its influence on private autonomy in the structuring of corporate arrangements. It then investigates the mechanisms, purposes, and effects of drag-along and tag-along clauses, which are widely used to regulate the transfer of equity interests and to ensure predictability in corporate reorganization transactions. From a tax perspective, the article addresses the fiscal consequences of the transfer of corporate interests, particularly regarding the incidence of Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL), demonstrating that such transactions constitute taxable capital gains subject to federal taxation. The research shows that a proper understanding of the legal and tax effects of these clauses is essential to ensure legal certainty, tax planning efficiency, and stability in business relations. It concludes that drag-along and tag-along clauses, by promoting uniformity, transparency, and predictability in transfers of control, contribute to the protection of shareholders’ rights, the effectiveness of party autonomy, and sustainable economic development, in accordance with constitutional principles and current tax legislation.