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Practical Manual of Companies 2020.

International tax transparency

  1. Scope
  2. Income to be attributed to the taxable base
  3. Income not attributable to the taxable base
  4. Amount of income to be attributed
  5. Tax period to which income is attributable
  6. Deductions from the full fee
  7. Reporting obligation
  8. Residence in tax haven
  9. Filling in form 200