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Practical Manual for Companies 2023.

International tax transparency

  1. Scope
  2. Income to be attributed to the taxable base
  3. Income not attributable to the taxable base
  4. Amount of income to be attributed
  5. Tax period to which income is attributable
  6. Deductions from the full fee
  7. Reporting obligation
  8. Residence in non-cooperative jurisdiction
  9. Filling in form 200