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Le secteur des jeux de hasard a toujours suscité un vif intérêt, autant pour sa dimension de divertissement que pour ses enjeux économiques. Toutefois, lorsqu'il s'agit de joueurs professionnels, la question de la fiscalité devient particulièrement complexe. Comprendre les critères qui déterminent l'assujettissement à l'impôt permet non seulement d'assurer une conformité légale, mais aussi d'optimiser la gestion fiscale de ses activités. Cet article explore en détail les critères légaux, les...