Regulations for financial operations

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Regulations for financial operations

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  • Short-sale of publicly traded stock taxation.
  • Re-purchase agreements of financial securities are treated as financing with an interest component.
  • Premiums paid in the own-stock placements.
  • Tax cost basis and limitations to apply the exemption regime available for publicly traded stock in the case of non-payment shares.
  • New regulations on the acquisition of credit instruments, credit portfolios and bonds at a value below par value (repeals current IRS interpretation).
  • Modification of requirements to apply the exemption regime applicable to bonds and debt titles governed by Article 104.
  • Modification of rules regarding interest accrual in case of bonds or debt titles subject to Article 104.
  • Modification of instruments that may apply for the exemption regime contained in Article 108 for the disposition or redemption of quotas of funds that are not subject to Article 107.

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