{"id":240342,"date":"2022-11-29T19:07:11","date_gmt":"2022-11-29T18:07:11","guid":{"rendered":"https:\/\/highgate.sk\/produkt\/exemption-of-income-from-capital-gains-under-section-13c-what-are-the-conditions-and-how-to-create-substance-2021\/"},"modified":"2025-01-31T11:06:05","modified_gmt":"2025-01-31T10:06:05","slug":"exemption-of-income-from-capital-gains-under-section-13c-what-are-the-conditions-and-how-to-create-substance-2021","status":"publish","type":"product","link":"https:\/\/highgate.sk\/en\/produkt\/exemption-of-income-from-capital-gains-under-section-13c-what-are-the-conditions-and-how-to-create-substance-2021\/","title":{"rendered":"Exemption of income from capital gains under section 13c – what are the conditions and how to create “substance”? \u2013 2021"},"content":{"rendered":"

One of the conditions for the application of the capital gains exemption is the requirement to exercise substantial functions and management and risk-bearing at the holding company level. The training will discuss how this requirement can be interpreted. More information about the training can be found below.<\/p>\n

Our accounting clients enjoy a 75% discount. <\/strong>Please contact ps@highgate.sk<\/a> to get the promo code<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

One of the conditions for the application of the capital gains exemption is the requirement to exercise substantial functions and management and risk-bearing at the holding company level. The training will discuss how this requirement can be interpreted. More information about the training can be found below.<\/p>\n

Our accounting clients enjoy a 75% discount. <\/strong>Please contact ps@highgate.sk<\/a> to get the promo code<\/em><\/p>\n","protected":false},"featured_media":4165,"template":"","meta":[],"product_brand":[],"product_cat":[109],"product_tag":[161,105,106],"class_list":{"0":"post-240342","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-online-training","7":"product_tag-capital-gains-tax","8":"product_tag-tax-control","9":"product_tag-tax-optimisation","10":"tm-no-options","12":"first","13":"instock","14":"downloadable","15":"virtual","16":"purchasable","17":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product\/240342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/types\/product"}],"version-history":[{"count":2,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product\/240342\/revisions"}],"predecessor-version":[{"id":246465,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product\/240342\/revisions\/246465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/media\/4165"}],"wp:attachment":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/media?parent=240342"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product_brand?post=240342"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product_cat?post=240342"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product_tag?post=240342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}