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Documentation - Actualité
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) Le Reuters Digital News Report examine les tendances de l’information digitale
L’édition 2017 du « Digital News Report », réalisée par le Reuters Institute for the Study of Journalism (RISJ), repose sur un panel de plus de 70 000 personnes dans 36 pays, dont la France.
() Fiche pratique : Frais professionnels : déduction forfaitaire spécifique (abattement de 30 %)
Les frais professionnels sont inhérents à la fonction ou l’emploi du salarié, dont il supporte la charge au titre de l’accomplissement de son travail. L’employeur indemnise le salarié pour les frais engagés à l’occasion de ses déplacements soit sous forme de frais réels, soit sous forme d’allocations forfaitaires dans la limite des montants fixés par arrêté. C’est dans ce dernier cas que s’inscrit la déduction forfaitaire spécifique pour frais professionnels.
Titres précédents
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