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Version du 16 mai 2026 à 19:55


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The Tax Reform Act of 1986 reduced tips for sites transfer pricing rate to 28%, at the same time raising backside rate from 11% to 15% (in fact 15% and 28% became since it is two tax brackets).

In fact, this column was inspired by a totally new York Times article that ran last week, arguing that generous tipping "is a technique that is guaranteed to have no effect on your operation." (1) Then why does the person being tipped pay ?

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