Résumé: Dans le cadre d'une fusion de sociétés par absorption, admissibilité de la provision constituée par la société mère pour couvrir les coûts inhérents au plan social. En revanche, la provision pour le rachat de ses propres actions et celle pour couvrir d'éventuels frais futurs sont refusées et l'AFC obtient gain de cause sur ces deux postes.
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