In this book devoted to the substantive rules of ICRs, the author presents the tax innovations in this area and updates said substantive rules on January 1, 2020. The icing on the cake, the author includes in said rules of substance, on the one hand, new developments resulting from the mining code and regulations, and on the other, applications to make special taxes more presentable (on excess profits and on the capital gain from the sale of shares and shares) introduced by the new mining code and regulations. Also, the reader will find an overview of the tax regimes (in terms of ICR) of the five strategic sectors that are forestry, hydrocarbons, banks, insurance and telecoms as well as the analyst's corner.
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