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Practical Manual for Companies 2021.

Main new developments in Corporate Tax 2021

  1. Hybrid asymmetries
  2. Limitation of the deductibility of financial expenses
  3. Change of residence to a Member State of the European Union or the European Economic Area
  4. Exemption on dividends and income derived from the transfer of securities representing the equity of entities
  5. Deduction to avoid international economic double taxation: dividends and shares in profits
  6. Deduction for investment in cinematographic production
  7. International tax transparency
  8. Decline in the index of entities
  9. REIT
  10. Canary Islands tax system
  11. Non-profit organisations
  12. Replacing the definition of tax haven with non-cooperative jurisdictions
  13. Brexit
  14. News from the 2021 Corporate Campaign