These also fall under ‘direct tax exemption and reduction schemes’ as outlined in the Notice of Initiation, as measures whereby the amount of corporate income tax paid has been lowered by the tax authority, or where the tax authority has refunded corporate income tax already paid.
Par conséquent, en l’absence de toute autre information disponible, la Commission a mené son enquête sur la base des éléments de preuve recueillis en ce qui concerne l’application de ces régimes à la société incluse dans l’échantillon.