andfoundations businessenterprises charitableuses competition derivativesecurities electroniccommerce etc executives family-ownedbusinessenterprises forms france governmentpolicy healthfacilities history hospitals incometax inheritanceandtransfertax international internetmarketing internetserviceproviders jobcreation lawandlegislation laws legalstatus municipalbonds nonprofitorganizations politicsandgovernment postemploymentbenefits privilegesandimmunities provence salaries smallbusiness state taxadministrationandprocedure taxation taxincentives taxreturns trusts unitedstates