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  1. Foundations

    Main navigation menu Foundations are legal persons engaged in charitable, social, religious, scientific, artistic, educational, sporting or tourism-

  2. Intra-group profit transfers

    Main navigation menu Intra-group profit transfers While the notion of a group is not accepted in tax law, which recognises the independence of each

  3. The parent-subsidiary regime

    Main navigation menu The parent-subsidiary regime for businesses has as a main objective to avoid double taxation (first at the level of the

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