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