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A multinational company has enquired whether it can benefit from the special spin-off regime under the Corporate Income Tax Act to segregate a business line and a majority stake in another company. The Directorate General for Taxes (DGT) indicates that the transaction may qualify for the regime if it is proven that the transferred assets constitute a business line or if it is a financial spin-off that meets the legal requirements.
The tax team reviews your specific situation.
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