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Le régime fiscal des implantations internationales d'entreprises, le cas de l'Algérie

Abstract : For a long time, the standard of attachment used in domestic law and treaty law to tax foreign enterprises was based on a simple principle of application, that of « territoriality » and its corollary « the permanent establishment ». But with the phenomenon of globalization and the digitization of the economy, these classic rules are proving increasingly obsolete.Today, companies use either the digital economy, an economy that until now has been freed from taxation ; or indirect transfers of profits to artificially reduce their taxable profit or to transfer profits to low-tax countries. This situation stimulates tax evasion, especially since the solutions proposed to remedy these shortcomings remain for the moment embryonic given the resistance of some states and especially companies.
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Nassima Yelles Chaouche. Le régime fiscal des implantations internationales d'entreprises, le cas de l'Algérie. Droit. Université de Cergy Pontoise; Université d'Oran, 2019. Français. ⟨NNT : 2019CERG0990⟩. ⟨tel-02458163⟩

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