
https://ec.europa.eu/taxation_customs/business/company-tax/common-consolidated-corporate-tax-base-ccctb_en

http://www.ladocumentationfrancaise.fr/var/storage/rapports-publics/084000459.pdf

https://www.elysee.fr/admin/upload/default/0001/03/0090173c1bc9aaa87f21995ae3b88a55f1fda3d0.pdf