L'impôt sur les sociétés (IS)

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Uploaded by on Oct 20, 2011

L'impôt sur les sociétés (ou IS) concerne l'ensemble des entreprises non soumises au régime des sociétés de personnes ou non visées par une exonération. Il atteint un taux de 33,3% ou 15% en fonction de certaines conditions et a un impact financier majeur sur les entreprises en France.

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