Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "1003"
  #_source: array:26 [
    "id" => "1003"
    "slug" => "dissection-des-deboires-juridico-fiscaux-dapple"
    "yearMonth" => "2016-10"
    "year" => "2016"
    "title" => "Dissection des déboires juridico-fiscaux d'Apple"
    "description" => "BOUTHINON-DUMAS, H. et RICHARD, C. (2016). Dissection des déboires juridico-fiscaux d'Apple. <i>Juriste d'Entreprise Magazine</i>, (27), pp. 28-29."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "BOUTHINON-DUMAS Hugues"
        "bid" => "B00183499"
        "slug" => "bouthinon-dumas-hugues"
      ]
      1 => array:3 [
        "name" => "RICHARD Chrystelle"
        "bid" => "B00183501"
        "slug" => "richard-chrystelle"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:7 [
      0 => "Aides d'État"
      1 => "Apple"
      2 => "Comptabilité"
      3 => "Irlande"
      4 => "Provisions"
      5 => "Risque"
      6 => "UE"
    ]
    "updatedAt" => "2021-09-24 10:33:27"
    "publicationUrl" => "https://www.researchgate.net/publication/320546965_Dissection_des_deboires_juridico-fiscaux_d'Apple"
    "publicationInfo" => array:3 [
      "pages" => "28-29"
      "volume" => null
      "number" => "27"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue professionnelle"
      "en" => "Professional journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Cet article pose la question de l'exposition d'Apple au risque découlant de la remise en cause par la Commission européenne au nom du droit des aides d'État du régime fiscal de faveur dont la société a bénéficié de la part de l'État irlandais et de ses conséquences comptables éventuelles."
      "en" => "This article addresses Apple's exposure to the legal-tax risk related to European Commission's challenge of the tax regime of Apple in Ireland which is considered as an infringement of State aids control rules."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-03T16:21:42.000Z"
    "docTitle" => "Dissection des déboires juridico-fiscaux d'Apple"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/bouthinon-dumas-hugues">BOUTHINON-DUMAS Hugues</a>, <a href="/cv/richard-chrystelle">RICHARD Chrystelle</a>"
    "docDescription" => "<span class="document-property-authors">BOUTHINON-DUMAS Hugues, RICHARD Chrystelle</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2016</span>"
    "keywordList" => "<a href="#">Aides d'État</a>, <a href="#">Apple</a>, <a href="#">Comptabilité</a>, <a href="#">Irlande</a>, <a href="#">Provisions</a>, <a href="#">Risque</a>, <a href="#">UE</a>"
    "docPreview" => "<b>Dissection des déboires juridico-fiscaux d'Apple</b><br><span>2016-10 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://www.researchgate.net/publication/320546965_Dissection_des_deboires_juridico-fiscaux_d'Apple" target="_blank">Dissection des déboires juridico-fiscaux d'Apple</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.758475
  +"parent": null
}