Fiscale Pava Education
La période des impôts revient chaque année et nul ne peut y échapper. Toutefois, l'établissement de vos déclarations de revenus ne représente qu'une petite composante de l'ensemble de votre planification fiscale tout au long de l'année. Une saine planification des impôts peut favoriser la vigueur de votre situation financière globale. Nous avons réuni une mine de ressoplanification fiscale Businesses can use different tax provisions to reduce their income tax. These provisions provided for by the legislator pursue different economic objectives. For example, tax legislation provides for a research and development tax credit to stimulate innovation activities. Other tax provisions may be used in conjunction with provisions set out in third country tax laws to fit into controversial tax planning strategies. These strategies may respond to the letter of the relevant tax laws but not necessarily to their spirit or intent. These strategies are then considered tax avoidance. Tax avoidance has the effect of weakening the tax base of governments and reducing the tax revenues collected by the State necessary to fund public services. This is particularly the case with the use of tax havens examined in this report. To assess the scale of the phenomenon of the use of tax havens by companies, two approaches are used. The first approach consists of calculating the effective tax rate borne by companies. The second approach is based on a macroeconomic quantification of the importance of tax havens among the various tax strategies aimed at reducing the amount of tax payable by companies