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https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-2019-fiscalite-capital-01-10-2019.pdf
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https://www.ecb.europa.eu/pub/pdf/other/ecb.escblegalconferenceproceedings201812.en.pdf
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http://www.ecb.europa.eu/pub/pdf/other/ebart201703_01.en.pdf