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Practical guide to 2020 Income Tax.

Chapter 5. Investment income

  1. Investment income: General issues
  2. Returns to be included in the savings tax base
  3. Returns to be included in the general tax base
  4. Valuation of movable capital gains in kind
  5. Individualization of earnings from movable capital
  6. Temporary allocation of capital gains
  7. Case study
  8. Four-summary: Taxation of life or disability insurance contracts and capitalisation transactions