impôt sur le revenu

Double Taxation The term "double taxation" is a tax concept often encountered when discussing international taxation and tax planning. This is a situation in which the same income is taxed twice: the impact of double taxation can be significant for taxpayers, whether...

Tax havens Tax havens, evoked with as much interest as skepticism, embody a subject of global discord and fascination. These territories of financial opacity constantly challenge tax authorities, governments and citizens concerned with tax fairness. What is a tax...

Tax Niche Taxation can be perceived as a complex labyrinth, but some of its components, such as the tax niche, represent an advantageous opportunity for taxpayers. Exploring the intricacies of these schemes can reveal potentially beneficial tax relief avenues for...

Tax inspection A tax audit is an audit carried out by the tax authorities to verify the compliance of a taxpayer's tax returns, whether the taxpayer is a company or an individual. This rigorous procedure is designed to ensure the accuracy of the information provided...