Intégration fiscale : Définition, principes, conseils
11 September 2025 admin
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L'intégration fiscale permet de consolider les résultats fiscaux de toutes les sociétés d'un groupe sous une seule déclaration. Pour en bénéficier, la société mère doit détenir au moins 95% du capital des filiales et celles-ci doivent être soumises à l'impôt sur les sociétés (IS).
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