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Arnaud, Quentin
and Dumas, Guillaume
(2023)
Le reporting fiscal : un moyen de lutte contre l’évasion fiscale en France ?
Audit Comptabilité Contrôle : Recherches Appliquées (ACCRA), vol. 3 (n° 18).
pp. 93-118.
Official URL : https://www.doi.org/10.3917/accra.018.0093
Identification Number : 10.3917/accra.018.0093
| Item Type: | Article |
|---|---|
| Language: | French |
| Date: | September 2023 |
| Refereed: | Yes |
| Uncontrolled Keywords: | tax evasion, BEPS project, CbCR, IAS 12, France |
| Keywords (French): | évasion fiscale, projet BEPS, CbCR, IAS 12, France |
| Subjects: | C- GESTION |
| Divisions: | TSM Research (Toulouse) |
| Site: | UT1 |
| Date Deposited: | 20 Mar 2025 13:06 |
| Last Modified: | 20 Mar 2025 13:06 |
| OAI Identifier: | oai:tsm.fr:2900 |
| URI: | https://publications.ut-capitole.fr/id/eprint/50672 |
