Equalization Fund The concept of territorial solidarity takes concrete form through the equalization fund mechanism. Although little known to the general public, this financial system plays a crucial role in the balanced distribution of resources between local...
Incentive taxation Tax incentives are characterized by their ability to influence taxpayer behavior through a variety of tax mechanisms. This principle tends to encourage or discourage certain practices in order to achieve economic, social or environmental objectives...
Tax expatriation Tax expatriation is a growing concern for individuals and companies worldwide. As globalization makes economic borders increasingly fluid, taxation remains a determining factor in international mobility decisions. What is tax expatriation? The notion...
Free Zone The notion of a free trade zone is often intriguing because of its association with specific economic advantages designed to boost a region's vitality. But what is the reality behind this concept, and what are the practical implications for businesses and...