Introduces fiscal benefits
08 Nov 2012
The Finance Law of 2013 offers, inter alia, the following fiscal benefits: (1) It repealed the limitations on the deductibility of remunerations paid by a resident company to non-resident persons; (2) head office expenses that may not be deducted in a loss-making year may be carried back to the most recent profitable tax year within the statutory limitation period.
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Type:
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Promotion and facilitation (Investment incentives)
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Industry:
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