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Essays in fiscal law

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21 déc. 2025
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Fiscal Integration Regime: Tax Optimization for Corporate Groups

Essay - 5 pages - Fiscal law

The fiscal integration regime is a crucial institution in the tax law of corporate groups, serving tax optimization objectives while adhering to legal and tax imperatives.

06 sept. 2025
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Administrative Doctrine and Legal Security in Tax Law

Essay - 2 pages - Fiscal law

This document discusses the impact of administrative doctrine on legal security in tax law, exploring its role in providing guidelines and interpretations for taxpayers and legal professionals.

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