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Practical Manual for Companies 2023.

Deduction for international double taxation generated and applied in the financial year (Articles 31 and 32 LIS)

  1. International legal double taxation: Tax paid by taxpayer
  2. International economic double taxation: dividends and shares in profits
  3. Common note to the deductions of Articles 31 and 32 of the LIS
  4. Filling in form 200