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21 bills

Topic corporate income tax21
  1. HE 59/2015 vpPassed

    Tightening corporate dividend tax exemption

    Dividends received by companies will become taxable when the paying company can deduct them in its own taxation in another country. In addition, a provision will be added to the act to prevent the tax exemption of dividends achieved through artificial arrangements.

    16 Dec 2015 · passed without a vote