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Controlled entities
11
November

Corporate income tax: Specific provisions for corporate income tax: transfer pricing (legal changes after January 2024)

November 11, 2023,
Transfer of prices In accordance with this law and the subordinate legislation adopted in its implementation, an entity participating in one or...
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04
October

Personal Income Tax: Determination of Taxable Income: Rules for Foreign Controlled Entities (Legal Changes After January 2024)

October 4, 2023,
When an individual has an interest in a foreign controlled entity, the profits of which are not subject to tax or are...
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