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Les mécanismes d'incitations fiscales à l'investissement des entreprises étrangères en France et au Gabon

Abstract : The territorial attractiveness of states is at the center of national and international. Derogatory tax measures designed to attract foreign investments are numerous and complex, not only because international influence, but also hesitations and the accumulation of national rules. In Gabon and France, territorial attraction tax incentives have been educated in key activity areas of the economy. They thus participate industrialization of these countries.However, beyond industrialization, these derogations aim to develop certain areas of the territory, and especially to combat unemployment. Nevertheless, far from always achieving the expected results, these measures end up sometimes, over the years and successive modifications to become more complex, making them unreadable.
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Kénaelle Cyndie Engone. Les mécanismes d'incitations fiscales à l'investissement des entreprises étrangères en France et au Gabon. Droit. Université de Limoges, 2019. Français. ⟨NNT : 2019LIMO0072⟩. ⟨tel-03078931⟩

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