Read more: Article 22 – Qualifying loss election
Read more: Article 21 – Total deferred tax adjustment amount
Read more: Article 19 – Covered taxes
Read more: Minimum tax rate
Read more: Article 20 - Adjusted covered taxes
Read more: Consolidated financial statements
Read more: Main entity
Read more: Definitions of merger and demerger for Article 31 of the EU Directive
Read more: Tax transparent entity
Read more: Article 3, point 10 – Permanent Establishment
Read more: Article 16 - International shipping income exclusion
Read more: Article 15, Paragraph 9
Read more: Article 15, Paragraph 8 – Intra-group financing arrangements
Read more: Article 15, Paragraph 7 – Disposal of immovable property located in the home jurisdiction of the...
Read more: Article 28 – Additional top-up tax
Read more: Article 15, Paragraph 6 - Gains and losses in respect of assets and liabilities that are subject...
Read more: Qualified refundable tax credit
Read more: Stock-based compensations
Read more: Article 43 – Elections
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