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   Allemand
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Schachtelprivileg n
financ. dividends received deduction
privilege of parent companies and subsidiaries
impôts. substantial holding privilege; participation exemption
règl., amér. intercompany privilege (zur Vermeidung von Doppelbesteuerung)
écon. associated company privilege
écon., amér. intercorporate privilege
écon., financ., impôts. intercompany tax concession