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← Analyze the historical emergence of sustainable finance and assess how social, environmental, and regulatory milestones shaped its development
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1.FCPR
2.FCPI
3.OPCI (SPPICAV)
4.FIP (metropolitan in 2025)
1.25% income tax reduction (capped)
2.Income tax exemption on capital gains after 5 years
3.Flat tax of 30%
4.No income tax reduction (removed in 2025)