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Practical Income Manual 2020.

Imputation of incomes in the international tax transparency scheme

Regulations: Art. 91 Law Personal Income Tax

  1. Scope
  2. Content of the special regime and moment of imputation
  3. Measures to avoid double taxation
  4. Special case: entities resident in countries or territories classified as tax havens or zero taxation
  5. Specific formal obligations derived from the international tax transparency regime