Subject: Luxembourg recapture rules account. Пожалуйста, помогите перевести: Luxembourg recapture rulesВыражение встречается в следующем контексте: Specific care has to be paid on the Luxembourg recapture rules. Indeed, the exempt amount of the gain is reduced by the algebraic sum of income (mainly derived from the participation and potential write-downs in the value of the participation), to the extent that they have reduced the taxable base of that year or previous years. Basically, an effect of this rule is that the capital gain realized will become taxable up to the amount of the aggregate expenses and write-downs deducted during the respective and previous years in relation to the participation Заранее спасибо
|