Affaires Eqiom/Enka :la condition de bénéficiaire effectif est compatible avec la directive mère et filiales, Feuillet rapide fiscal et social, Ed. Francis Lefebvre (17/07/2020)
Abandon de créances d’une holding à sa filiale : quelle qualification pour les fonctions « support » ? - Option Finance n°168 (02/12/2022)
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