carry-back

Indirect taxation

Indirect taxation Indirect taxation plays a key role in modern tax systems. It has a direct influence on the circulation of goods and services, as well as on household consumption, but is often less visible than direct taxes. Let's explore the mechanisms and...

Direct Taxation

Direct Taxation When it comes to taxation, a basic but central concept isdirect taxation. This article looks at how it works, its characteristics and its impact on the taxpayer and the State. What is Direct Taxation? Direct taxation is a tax levied directly on the...

Business expenses

Business expenses Business expenses play a major role in the financial management of companies and the self-employed. Knowing and being able to deduct these legitimate costs is essential for optimizing your tax situation. What are business expenses? Business expenses...

Tax exemption

Tax exemption Tax exemptions are an important lever in tax policy, enabling us to stimulate the economy, favor certain sectors of activity or support households and businesses in specific situations. At the heart of debates on the fairness and efficiency of taxation,...