Dorvenne has two uncertainties: whether a project is eligible for a research tax credit, assessed by a specialised unit on a technical file, and whether compensation paid to a former director is deductible, checked during general audits. The tax director proposes treating them together 'because one should be won and the other lost'. Which unit of account should be used?
Single choiceAdvancedVariant — group VG.IAS12.000056Published