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Practical Handbook for Companies 2021

Residence in non-cooperative jurisdiction

Regulation:Article 100.13 LIS

When the investee or the permanent establishment is located in a country or territory qualified as a non-cooperative jurisdiction, it shall be presumed that:

  1. The circumstance provided for in letter b) of Article 100.1 of the LIS is met.

  2. The income of the investee meets the characteristics of Article 100.3 of the LIS.

  3. The income earned by the investee is 15 per cent of the acquisition value of the participation.

The presumptions contained in the preceding paragraphs shall be rebuttable.