8.1.3.2.1. Non-resident entities and participating taxpayers

Taxpayers holding direct shareholdings in non-resident entities or indirectly through another non-resident entity or entities are subject to the corresponding taxation. In the latter case, the amount of the income will be the sum corresponding to the indirect shareholding.

NAME OF THE NON-RESIDENT INVESTEE ENTITY

State the name or registered name of the non-resident entity to be included in the tax return.