EN
TR
For the purposes of establishing whether the 50% threshold is reached, all immovable…
The immovable property richness test must be performed on the gross asset value without…
The immovable property richness test does not use the market value of the gross assets,…
The disposal may relate directly to the shares in the immovable-property-rich corporation,…
The immovable property richness test looks at the gross asset value of the corporation…
A corporation is defined as immovable-property-rich if the 50% threshold under the…
Under the 365-day lookback test, the shares were attributable to the nonresident…
