?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aulast=Bissy&rft.aufirst=Arnaud+de&rft.issue=n%C2%B0611-20&rft.date=9+October+2020&rft.issn=0294-152X&rft.atitle=%C2%AB+Revenus+de+capitaux+mobiliers+-+Distributions+pr%C3%A9sum%C3%A9es%22&rft.title=Juris-Classeur+fiscal.+Imp%C3%B4ts+directs&rft.genre=article