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Practical manual for Income Tax 2019.

Income allocation regime

  1. Scope of application of the income allocation regime
  2. Entities in the income allocation system
  3. Civil societies: situation as of January 1, 2016
  4. Calculation of attributable income and payments on account
  5. Qualification of attributed income and attribution criteria
  6. Declaration of attributed income
  7. Tax obligations of entities under the income attribution regime