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Practical manual for Income Tax 2019.
Chapter 11. Capital gains and losses
Determining the amount of capital gains or losses: specific valuation standards
Onerous transfers of securities admitted to trading on any of the regulated securities markets of the European Union

Practical manual for Income Tax 2019.

Special Cases

Special case of payment of dividends through the delivery of fully paid-up shares
Acquisition or transfer by the borrower of securities homogeneous to those borrowed

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Updated webpage: March 16, 2023