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Maïmouna Diakite, Author ; Jean-François Brun, Thesis advisor | Clermont-Ferrand : Université Clermont Auvergne | 2020-12-14EN: One of the main objectives of the West African Economic and Monetary Union (WAEMU) is the effective harmonization of the tax legislations of the member states. In accordance with the Decisions of the Council of Ministers of the[...]