6.1. Main Rules Governing the Determination of Taxable Income
Taxable income is determined by adjusting the accounting / financial income for non-tax deductions, exemptions, etc. Taxable income includes:
- Income from business operations, including income from the sale of shares and securities, income from the sale of licenses, income from the sale of intangible assets and gains on foreign-currency exchange rates, etc.
- Income from property such as rental income
- Income from the sale of movable and immovable property (except shares and securities)