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ALTERNATIVE METHOD TO DETERMINE UNJUSTIFIED EQUITY INCREASES OF QUALIFIED ENTITIES BELONGING TO THE SPECIAL TAX REGIME

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ALTERNATIVE METHOD TO DETERMINE UNJUSTIFIED EQUITY INCREASES OF QUALIFIED ENTITIES BELONGING TO THE SPECIAL TAX REGIME

Entities that are part of the special tax regime will be subject of the income tax determination mechanism by equity comparison

 

The income mechanism by equity comparison will be applied to quantify differences in the behavior of the surplus net benefits between taxable periods. In case that the difference is unjustified, a taxable income will be triggered for the qualified entity.