The sections covered are:
· Direct and indirect tax rates
and definitions that cover:
· Territoriality
· Taxable income
· Taxable year
· Participation-exemption regime
· Interest paid to related parties
· Tax consolidation regime
· Research tax credit
· Listed real-estate investment companies
· Anti-avoidance legislation
· Tax haven rules
· Controlled foreign companies; and
· Mergers & acquisitions
