8.1. Special procedures
- 8.1.5.Imputation of income from participation in collective investment institutions established in tax havens
- 8.1.4. Imputations of income from transfer of image rights
- 8.1.3. Imputations of positive income in the international tax transparency regime
- 8.1.2. Charges against economic interest groups and temporary business associations
- 8.1.1. Special regime for the attribution of income