Linked operations

Article 18 of the LIS establishes that operations carried out between related persons or entities will be valued at their market value .

The amount of the difference, if any, between the market value and the agreed value of the transactions shall be included in boxes [ ] and [01012] "Related party transactions: application of market value (article 18 LIS)» on page 12 of form 200, as applicable.

You can consult the specific details of transactions with related persons or entities in Chapter 8 of this Practical Manual.