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‘DAC6’ et l’obligation pour les intermédiaires fiscaux de déclaration des ‘dispositifs transfrontières’ potentiellement agressifs: qui, quand, quoi, comment, pourquoi… ?
Nollet, Aymeric; Philippe, Denis-Emmanuel
2019 • In Revue Belge de la Comptabilité, 2019/T1, p. 9-16

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DAC6 - article sur Nouvelle obligation de déclaration des montages fiscaux - VERSION publiée REVUE COMPTA.pdf

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