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Practical Guide to Income Tax 2019.
Chapter 11. Capital gains and losses
Determining the amount of capital gains or losses: specific valuation standards
Onerous transfers of securities not admitted to trading on any of the regulated securities markets of the European Union

Practical Guide to Income Tax 2019.

Example: Taxation of personal income tax paying partners of civil companies that have become corporate tax payers

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Updated webpage: 17/October/2023