Article 131 bis creates a specific anti-avoidance rule for small businesses. It overrides the incorporation exception of Article 130 if a taxpayer establishes one or more 'enterprises' primarily to benefit from the preferential tax provisions in Part Five bis (which offers lower rates for small entities). If the Authority determines that the creation of these multiple entities was intended to artificially split income and avoid higher tax brackets, it can apply the corrective adjustments of Article 131. This prevents larger businesses from fragmenting into smaller units to illicitly access small-business tax incentives.