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Monaco/ 5.1 General legislation  

5.1.5 Tax laws

Tax reductions relating to individual sponsorship are not relevant as there is no direct taxation of individuals in the Principality.

Sovereign Edict N° 9 267 of 14th October 1988 authorises tax deductions on sponsorship from corporate taxable income.


Chapter published: 14-12-2006

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              Council of Europe/ERICarts, "Compendium of Cultural Policies and Trends in Europe, 14th edition", 2013 | ISSN 2222-7334