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SUPERINTENDENCE DE ADMINISTRATORS
DE CONDOS DE PENSIONESCIRCULAR N 874VISTOS.:Las faculties Que confrère la La an ESTA Superintendence, SE imparted leis migraines
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What is circular n 874 inversion?
Circular n 874 inversion refers to a tax regulation that addresses the issue of companies using mergers or acquisitions to shift their tax residence to a jurisdiction with lower tax rates.
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Companies engaging in mergers or acquisitions that involve a tax residence shift are required to file circular n 874 inversion.
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Circular n 874 inversion can be filled out by providing information about the merger or acquisition, reasons for the tax residence shift, and details of the new tax jurisdiction.
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The purpose of circular n 874 inversion is to prevent tax avoidance through abusive tax practices such as profit shifting.
What information must be reported on circular n 874 inversion?
Information such as details of the merger or acquisition, tax residence before and after the transaction, reasons for the tax residence shift, and details of the new tax jurisdiction must be reported on circular n 874 inversion.
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