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Home/Rules/IT Rules/232

232 — 232. Certain conditions for applicability of tonnage tax scheme.

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232. Certain conditions for applicability of tonnage tax scheme. — [Part 2/3] Summary "This section discusses consequences for companies participating in the tonnage tax scheme if they fail to create a reserve as required for two consecutive tax years."
If the rese... — Rule 232 of IT2025

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