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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)