This section describes the principles according to which the bases of taxation under Sections 3, 6 and 7 of PAL are determined. See Section 12 of PAL.

The section covers

• Net determination (C.2.1)
• Determining the basis of taxation according to the inventory principle (C.2.2)
• Determining different types of yields (C.2.3)
• Investments in limited partnerships (C.2.4)