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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 is computed on the basis of financial statements prepared according to the Generally Accepted Accounting Principles which are in line with the International Financial Reporting Standards. However, income derived from investments such as dividend, interest and rent, which is not directly related to the business of the company, is computed separately.