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Baisse de l’impôt sur les sociétés : comment les entreprises ont pu doublement en profiter

(French version only)

By Cinthia Valle Ruiz, Assistant Professor of Accounting and Tax, IÉSEG School of Management
Domenico Campa, Associate Professor of Accounting, International University of Monaco

Non seulement elles ont pu bénéficier d’un taux plus avantageux, mais aussi, elles ont su mettre en place des stratégies de planification pour décaler des déclarations de revenus.

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