PUBLICATIONS 10 09 2025 FOREX gain and losses from remeasurement of cash and bank balances: can the realisation basis be elected? 03 09 2025 Applicability of the Beneficial Recipient Requirement for Qualifying Income under Article 3(1)(b) of Cabinet Decision No. 100/ 2023: 19 08 2025 Qualification of a Commodity as a “Qualifying Commodity” Where Only Cash-Settled Derivatives Are Traded on a Recognised Commodities Exchange Show more